ZUS to calculate contributions by 2028: work begins on single insurance file

Work has begun on a new solution that will enable the Social Insurance Institution (ZUS) to calculate contributions for payers and submit necessary documents. However, the system is expected to be implemented no sooner than 2028 and to initially include only the smallest, one-person companies. The concept of ZUS relieving entrepreneurs of numerous social insurance obligations is, in principle, appealing. Unlike the JPK (Jednolity Plik Kontrolny), whose primary purpose is taxpayer control, the Single Insurance File (JPU) aims to simplify the process for businesses. The ultimate success of this initiative will largely depend on the accompanying regulations. Crucially, ZUS should assume legal responsibility for decisions based on the JPU. This could help prevent current issues where ZUS initially accepts a contract as an employment agreement and collects contributions, only to later question its validity when the insured person applies for benefits such as sick pay. – Łukasz Chruściel comments for Dziennik Gazeta Prawna.

Full article in Polish avialible: here.