Poland: ZUS audits, part I 2. What documents can be controlled by ZUS? Guide for contribution payers

 

We continue our series on ZUS inspections! In the previous article, we presented what was most often the subject of ZUS inspections in 2024 and how companies are selected for inspection. This time we will focus on documents that ZUS can control.

Inspections carried out by ZUS raise many questions, especially with regard to the documents that the contribution payer must provide. It is crucial that these documents relate to the scope of the audit specified in the authorisation. The inspector does not have the right to inspect all the company's documentation, such as full accounting books or commercial documentation, but only those that are directly related to the scope of the inspection.

The most frequently audited documents:

• Payrolls and personal files of ZUS employees. Carefully analyse payrolls and other documents related to employment and payment of salaries. It checks whether the contributions have been calculated and paid in accordance with the regulations.
• Civil law contracts (contracts of mandate and contracts for specific work) with bills issued. Inspectors verify whether the nature of the work performed is consistent with the type of contract concluded. This is crucial for determining whether contributions should be deducted from the contract.
• Documents related to benefits. The employer is obliged to keep documentation related to the payment of sickness benefits, maternity benefits and other social security benefits. ZUS checks whether these benefits are calculated and paid in accordance with the applicable regulations.
• Accounting books. During the audit, ZUS may request access to the company's accounting books to check whether expenses related to employment and payment of contributions are correctly accounted for.
• Documents concerning the tax remitter. These documents include: decisions on assigning a NIP (Tax Identification Number), REGON (National Business Registry Number), articles of association, resolutions related to the appointment of the management board and determination of the remuneration of members of the management board, audit book.

 

Can ZUS control contracts with contractors?

One of the most common questions is whether the contribution payer must provide cooperation agreements with contractors and VAT invoices related to these agreements. This issue was the subject of rulings of the Supreme Administrative Court, which held that if these documents can have a significant impact on determining the appropriate payer of contributions, the correctness of their calculation or the registration for insurance of persons performing contracts for the company, then ZUS has the right to control them. In such a case, the contribution payer is obliged to make them available.

In the next article, we will describe the obligations of the audited entity.

 

For further information, contact:

Katarzyna Łochowska, Lawyer

Gorazda, Świstuń, Wątroba i Partnerzy adwokaci i radcowie prawni, Kraków

e: katarzyna.lochowska@gsw.com.pl

 

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