The uniform insurance file (JPU ZUS) is to operate in such a way that entrepreneurs will send electronic data to ZUS, and the plant, among others On this basis, he will make a report to insurance, determine the basis for calculating contributions, calculate and settle contributions, and determine the right to benefits, their amount and calculation basis. ZUS is also to prepare an annual settlement of health contributions. The entrepreneur will be able to agree with settlements prepared by ZUS or modify them.
– The essence of the designed changes is to enable ZUS to draw up proposals for insurance documents, which would then be subject to the payer's approval in place of the ready -made documents for the payer of contributions or insured – we read in the assumptions for the draft amendment to the Act on the Social Insurance System and some other acts (No. from the list – Uder90).
– The assumptions look very good from the point of view of process automation. But a more accurate analysis of the proposals does not optimistically tune-says Izabela Leśniewska, a tax advisor from ALO-2, specializing in the settlements of ZUS contributions and health contributions.
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Who would send ZUS JPU first
As provided by the project, JPU ZUS would send first Persons settling contributions for their own insurance, i.e. mainly conducting a sole proprietorship (approx. 1.7 million people).
Their duties would be limited only to the information to ZUS:
– on revenues/income (for the purposes of determining the amount of health premiums) and
– with a declared amount of the monthly basis for calculating social security contributions.
Then entrepreneurs would receive information on the amount to pay in the MZUS mobile application or on the account. They could also pay ZUS and health contributions immediately.
The ministry justifies that many documents submitted to ZUS contain errors that cause the need to conduct explanatory proceedings with contribution payers. Each month, ZUS initiates about 52.5 thousand explanatory proceedings against the background of errors in submitted insurance documents.
Thanks to ZUS JPU, entrepreneurs would avoid mistakes, because ZUS would deal with the preparation of declarations and settlements.
Let us add that the changes for JDG would have the entry into force from January 1, 2028.
The second stage would apply to other contribution payers. They would have to start sending ZUS JPU from January 1, 2031. So they would have time, among others to adapt to changes in HR and payroll systems.
What may be the problems with ZUS JPU
– Most entrepreneurs would benefit from the proposed changes, but not always not everyone – comments Izabela Leśniewska. The expert draws attention primarily to two problems that result from the assumptions.
The first problem is the expected shortening of dates.
Entrepreneurs would have to transfer data to settle contributions (information for approval by contribution payers) – Until the 5th day of the month for the previous monthand the findings of the contribution to the Little ZUS Plus – until January 25 a given year by the calendar year.
– Shortening the deadline is incorrect and contrary to other provisions, e.g. the date of issuing invoices (until the 15th day of the following month). In a large part of entities, it is not possible to develop tax data within five days – indicates Izabela Leśniewska. He explains that by the 5th day of each month entrepreneurs (and in practice their accountants) would have to determine correctly income, which requires analysis of sales settlement in the event of any advance payments to contracts, determining exchange rate differences, etc. – For accountants and entrepreneurs, this would mean more work and less time – states Leśniewska.
The second problem is associated with the first. It is a situation when the entrepreneur would not agree with the settlement proposal prepared by ZUS. The assumptions show that the payer will be able to approve, correct or complete the ZUS offer. If the documents are necessary, the contribution payer will have to justify the editing of the document. In a word, you will have to correct the settlement and state why the entrepreneur corrected. Izabela Leśniewska points out that the assumptions do not show what to do with such a settlement – whether the entrepreneur should send them or wait for ZUS approval. We will probably learn this from the draft amendment.
– It means that Payers or their accounting would have to become high -class specialists in the field of settlements from ZUSbecause “the contribution payer will have to justify the edition of the” billing document – comments Izabela Leśniewska.
Author: Łukasz Zalewski, journalist of the Business Insider Polska Law Department
