From January 1, 2021, employers will be required to register contracts for specific work with ZUS. This obligation is introduced by Art. 22 of the Act of March 31, 2020 amending the Act on special solutions related to the prevention, prevention and combating of COVID-19, other infectious diseases and emergencies caused by them, and certain other acts, according to which: “In the Act of October 13 1998 on the social insurance system (Journal of Laws of 2020, items 266 and 321), the following changes are introduced in Art. 36 adding paragraph. 17 in the following wording: “The contribution payer or the natural person ordering the work shall inform the Company about the conclusion of any contract for a specific task, if such contract is concluded with a person with whom he is not employed or if he does not perform work for the employer under such contract, with who is employed within 7 days from the conclusion of this contract. “.

Entrepreneurs will therefore be required to register contracts for specific work with ZUS – within 7 days of signing the contract. The obligation to record contracts for specific work does not automatically mean that contracts are premium. However, thanks to recording contracts for specific work, ZUS will obtain tools that it will be able to use in the course of possible inspections. Bearing in mind how restrictively ZUS interprets the notion of a work, it can be expected that a significant percentage of such contracts will be reclassified as commission contracts or similar, in effect it will lead to higher labor costs.