New information obligations towards ZUS and an increase in the minimum wage – important changes in the labor law from January 1, 2021
From the new year, a new obligation has been imposed on employing entities – the need to notify the Social Insurance Institution (ZUS) of any contract for a specific task (,,umowa o dzieło”) that does not constitute a title to compulsory social and health insurance contributions. The new year also means an increase in the minimum wage.
Since January 1, 2021, in art. 36 the Act of October 13, 1998 about social security system has been added paragraph 17, according to which payer of contributions or natural person commissioning work is obligated to informing ZUS about concluded every contract for a specific work, if such of the contract is concluded with a person with whom the payer has no employment relationship or if, under such contract, the person does not perform work for the employer with whom he is employed, within 7 days from the date of concluding this contract.
A specific task contract concluded with a person running a business for the provision of services that fall within the scope of the conducted activity will not be subject to notification. The new information obligation will also not apply to entities and organizational units which are not registered payers, except for natural persons who are obliged to notify each contract under which they commission the performance of a work, regardless of whether they are reported as a payer.
Importantly, the need to notify the concluded contract to ZUS will cover contracts for specific work concluded from January 1, 2021. Notification of a contract for a specific task should be made using the new RUD form (Notification of a contract for a specific task- “Zgłoszenie umowy o dzieło”), and such a service is also available electronically through the Electronic Services Platform (PUE) ZUS.
The register of contracts for a specific task kept by the Social Insurance Institution is to facilitate the verification of the existence of the obligation to be subject to social insurance by ZUS.
Also from January 1, 2021, the minimum wage increases to PLN 2,800 gross a month (an increase by PLN 200, 7.7% compared to the minimum wage from the previous year). In 2021, the minimum hourly rate will be PLN 18.30 gross. As a reminder- the minimum wage amount affects, among others, the amount of the allowance for night work, the remuneration for downtime, the amount of the maximum severance pay for collective redundancies or the amount of compensation for violation of the principle of equal treatment in employment, mobbing and discrimination.