On the website of the Government Legislation Center, a draft regulation has been published that specifies the RUD form on which, as of January 1, 2021 the companies would be obliged to report concluded contracts for specific work.
The proposed template requires to provide the detailed data of the contractor and at the same time allows the reporting of contracts concluded with only one contractor - it will be an additional and burdensome obligation for payers and natural persons ordering work in the form of contracts for the work.
Extended obligation for contribution payers
In accordance with the provisions introduced by the Act on special solutions related to preventing, counteracting and combating COVID-19, as of 1st January 2021, each social security contribution payer in Poland or a natural person commissioning the performance of a work to a person who is not its employee, will be obliged to report the concluded contract for specific work to the Social Security Authority (ZUS).
This obligation will have to be fulfilled within 7 days from the date of concluding such a contract for specific work. Information on concluded contracts will be visible on the account of the contribution payer.
This obligation does not apply for specific work contracts concluded with the employer, which based on separate rules have already been subject to social security and healthcare contributions.
What does this mean for me?
It seems that the new regulations may be a tool for targeting current ZUS inspections. The wording of the rules indicates that ZUS may transfer to the tax authorities details on specific work contracts for the purposes of performing statutory tasks aimed at effective collection of tax receivables and verification of own data as well as analytical and reporting obligations. Taking into account the restrictive approach of the authorities, it can be expected that some of the contracts may face the risk of reclassification to e.g. contract of mandate that are subject to contributions.
Additionally it is indicated that the respective change may be a first step to cover the specific work contracts with full social security contribution obligation.
What can I do?
First of all, it is necessary to meet the requirement to report contracts for specific work. Failure to comply with the obligation to notify a specific task may be punishable by a fine of up to PLN 5,000.
Bearing in mind the risks related to auditing concluded contracts for specific work, at the moment it may be important to review employment structures, with particular emphasis on contracts for specific work in terms of their legitimacy and potential risk of reclassification. Reclassification of contracts for specific work to any of the other forms of employment subject to contributions may result in the obligation to pay overdue contributions together with interest for late payment (up to 5 years back).
Autorzy:
