PUE ZUS after 1st January – micro-businesses (don’t) have to worry
It is still possible to submit hard copy documents to ZUS. However, under Article 47a(2) of the Social Security Act, it is limited to micro-businesses only, i.e. those paying contributions for up to five people. However, the legislator’s keenness to fully digitalise public body processes should be taken into account. This is also the case for the Social Insurance Institution (ZUS), where every social security contribution payer is already required to have an account in the ZUS PUE information system, ZUS can use this channel for electronic document delivery. – Łukasz Chruściel comments for Dziennik Gazeta Prawna.