Uniform insurance file: a shift in contribution calculation on the way but not until 2028

Revolution or risk? A major shift in how Polish entrepreneurs settle social security contributions is on the horizon. A draft of the Uniform Insurance File (JPU) was announced in May, outlining a new system that would transfer significant administrative duties from business owners to the Social Insurance Institution (ZUS). Under this proposal, ZUS would independently determine the insurance scheme for employees, calculate all contributions, and prepare a portion of the required documentation. It sounds promising, but as usual, the devil is in the details. A critical question remains: will ZUS assume responsibility for any errors in the settlements it generates? This is a key concern, as it could prevent scenarios where ZUS retroactively questions a contract – sometimes years after the fact – when an individual applies for benefits. The implementation of this system is scheduled for 2028, but development is already underway. – Łukasz Chruściel comments for Dziennik Gazeta Prawna.

Full article in Polish avialible: here.