In brief

Stay up to date with all the latest news and publications on employment law in Poland and the potential impact it may have.


Issue: Employers will be obliged to notify the Social Insurance Institution (ZUS) of each contract for the performance of a specific task (umowa o dzieło) within seven days of its conclusion. This duty does not apply to contracts concluded by an employer with its own employees or with persons who perform work for their own employer under a contract with another entity.

In accordance with the draft application form (RUD), employers will have to inform ZUS about the parties’ data, the date of performance of the contract as well as the subject of the contract.

Entry into force: 1 January 2021

Legal risks: Based on the information about the notified contracts for the performance of a specific task, ZUS may carry out inspections to check if they are correct. This obligation may also turn out to be a first step to cover them by social insurance contributions in the future.

Recommended actions: Conduct an audit of the employer’s contracts for the performance of a specific task in order to assess if they comply with the law. Assess the level of risk of the reclassification of such contracts into contracts for mandate or employment contracts.

Click here to access the Polish version: HR Alert Polska | Grudzień 2020