Since the new year, the Social Insurance Institution is obliged to keep a record of civil-law agreements. Contracts concluded starting from 1st January 2021 must be documented in a specific RUD form (civil-law agreement notification). It must be submitted within 7 days after the agreement is concluded. The form may be easily submitted – online – via the Social Security Platform (Plaforma Usług Elektronicznych, PUE).

Better knowledge – better assistance

The new solution will allow more effective provision of assistance within the framework of the anti-crisis shield, due to more detailed knowledge of the scale of the civil-law agreements concluded in Poland. It will also examine the direction of business development and verify the fulfilment of social security obligations.

The notification requires business owners to provide only general information on the contracting authority and the economic operator, the date of conclusion, commencement and termination of the agreement, as well as on the subject matter of the agreement. All premium payers and individuals are required to declare the conclusion of a work agreement, despite the fact if they are registered in the Social Insurance Institution as a paying agent for contributions

Exceptions from the rule

The obligation does not apply to commission agreements: those concluded with a self-employed person; those carried out for the benefit of the employer but concluded with another entity; those concluded with persons running business activities for the performance of services which fall within the scope of their activities.

The obligation does not include entities or bodies (e.g. associations, foundations, companies governed by commercial law, etc.) which do not pay contributions (i.e. are not obliged to register with the Social Insurance Institution as contributors because they do not report anyone (including themselves) to social security.