Notification of a foreign Social Insurance Institution (ZUS) payer is necessary when you are a foreign employer and are obligated to pay contributions to the Polish system. It is also necessary if you are an employee who, on the basis of an appropriate agreement, took over the duties of the payer of contributions. Read the article till the end and find out how the notification of a foreign ZUS payer looks like.
Notification of a foreign ZUS payer – When you are an employer
To file as a ZUS payer, follow these steps:
- Obtain a NIP number,
You should apply for it to the head of the II Tax Office Warszawa Śródmieście in Warsaw. Remember, if you are a Polish citizen and you already have your NIP number or you use your NIP, omitting the PL symbol, and if you are registered in Poland as an EU VAT taxpayer, you do not apply for NIP.
- Fill in the form, and thus make yourself known as a premium payer.
Depending on the form of business you run, choose the appropriate form.
ZUS ZFA – for natural persons who are self-employed,
ZUS ZPA – for legal persons or organizational units which do not have legal personality.
How to report if you are an employee who performs duties of a premium payer
If you are an employee and have taken over the duties of a foreign employer, you must vote for ZUS as a premium payer. To do so, follow the steps below:
- Obtain a TIN number
You should apply for it to the head of the II Tax Office Warszawa Śródmieście in Warsaw. Remember, if you are a Polish citizen and already have your NIP number or use your NIP, omitting the PL symbol, and if you are registered in Poland as an EU VAT taxpayer, you do not apply for a NIP.
- Complete the forms:
ZUS ZAA – give the address of the foreign entity with which you have concluded an agreement on assumption of obligations of a foreign taxpayer
ZUS ZUA (application for social and health insurance) or ZUS ZZA (application only for health insurance)
You should attach to the forms a copy of the agreement on assuming the obligations of the payer with the foreign employer.
All ZUS contributors (including foreign ones) are given their individual bank account number to which funds should be transferred to cover contributions due. This number is in accordance with the IBAN standard, which is the International Bank Account Number.
