Running your own business brings with it many responsibilities that come with the law. Most matters related to social insurance can be dealt with online, without leaving home. In order to do so, you can use the ZUS Electronic Services Platform (PUE ZUS). Read the article till the end and find out what are the obligations of an entrepreneur towards ZUS.
Duties of the Entrepreneur before ZUS (Social Security Institution) – Registration of premium payer
An application for entry in CEIDG is at the same time a notification of you as a payer of contributions. There are cases when you should register yourself as a premium payer for insurance (at least for health insurance). This applies if you start business as a one-person limited liability company or if you are a partner in a general partnership, limited partnership or a partnership. Each partner of such a company is a payer of contributions for his own insurance. For this reason, you should prepare and submit a notification of the premium payer on a ZUS ZFA form.
Notification of persons who will be insured
As a company owner you are obliged to report yourself to the insurance. You also have to report your employees, contractors and persons who will cooperate with you in the course of your business. You have 7 days to register yourself from the moment you start your business. You have 7 days to report your employees, contractors or persons who will cooperate with you from the moment you sign an employment contract with them, they start working on the basis of a commission agreement or they start cooperating with you. Remember, if the family members (spouses, children or parents) of persons insured are not covered by insurance, e.g. due to an employment contract, you should report them to health insurance.
Obligations of the Entrepreneur towards ZUS – Settlement and payment of contributions
If you run a sole proprietorship, you submit only the ZUS DRA tax return to ZUS. You submit it for each month in which you were running your business regardless of the number of days you were running it. In it, you indicate the contributions you are obligated to pay for a given month. If you hire employees, contractors or cooperating persons, you are obliged to submit a set of settlement documents. They consist of: ZUS DRA tax return and attached to it personal (for employees) monthly reports and one of the forms: ZUS RCA, ZUS RZA, ZUS RSA or ZUS RPA.
