From 1 January 2021, entities concluding contracts for specific work (in Polish: umowa o dzieło) will be required to register them in the newly created register kept by the Social Insurance Institution (ZUS). The registration obligation will apply, among others, to contracts concluded between persons that are not parties to an employment relationship, which means it will not apply to additional contracts for specific work that are concluded between an employer and an employee. Companies should inform ZUS about the existence of a contract for specific work within seven days of its conclusion (by completing and submitting the RUD form).
In the opinion of experts, the register may soon become the basis for the carrying out of inspections in companies abusing contracts for specific work. Under the applicable regulations, contracts for specific work are a more beneficial form of cooperation than employment contracts or mandate contracts. However, in recent years ZUS has often questioned their use and has, with increasing frequency, subjected them to the payment of social security contributions.