#alert: Contracts for a specific work – new duty to notify


The duty to notify ZUS about the conclusion of each contract for a specific work became effective on 1 January 2021. Below we present the most important features of the new duty.



A payer of social security contributions or an individual who commissions a specific work.



Within 7 days from the date of concluding a contract for a specific work.



Every contract for a specific work except for:

1) a contract for a specific work concluded with an employee;

2) a contract for a specific work, under which the contractor creates the work for the employer with whom they have an employment relationship (i.e. an employer other than the one who commissions the work).


The duty to notify provision is very laconic, which  raises some doubts, notably:

1) applying the duty to notify only to the payers of social security contributions (within the meaning of the Act on the Social Security System) or individuals commissioning a work exempts a number of entities who are not contribution payers from the duty to notify. Thus, the duty may be easily circumvented against the intentions of the legislator;

2) the ZUS website provides information (this time favourable to the notifiers!) that contracts for a specific work performed as part of business activity should not be reported. However, we would like to point out that even though the register application form may suggest otherwise, such an exemption is not based on any provision of law.


Should you have any further questions or concerns, please do not hesitate to contact us.

I also recommend the recent episode of Karolina Kowalska’s  #RZECZoPRAWIE, where I talked about the new duty in more detail.