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Registration of the company at the Social Insurance Institution (ZUS)
REGISTRATION OF THE COMPANY AT THE SOCIAL INSURANCE INSTITUTION (ZUS)
The notification of the company at the Social Insurance Institution (ZUS) is one of the mandatory steps accompanying the process of starting a new business. The provisions in this regard are governed by the Act of 13 October 1998 on Social Security System (Journal of Laws from 2015 item 121). Entrepreneurs must report to ZUS both the payer (legal entity or natural person), as well as employees. Application is always free of charge.
Employees come under the social insurance (sickness, accident and retirement) and health insurance. Regardless of the type of employment agreement binding the employee with the company, the employer is obliged to pay relevant contributions. The value of the contribution is determined by the amount of salary of a given employee. The percentage level of contributions is fixed, but the premiums covering accidents are dependent on a type of business.
Source: The Act of 2 July 2004 on Freedom of Economic Activity (Journal of Laws from 2015 item 584), The Act of 13 October 1998 on Social Security System (Journal of Laws from 2015 item 121)