Following the footsteps of the Standard Audit File (JPK), used primarily to tighten the tax system in Poland, it is announced that a similar solution will be introduced regarding the reporting obligation of payers of contributions to Social Security Institution (ZUS). The Social Security Institution is currently working on the introduction of the Standard Insurance File (JPA), which is to revolutionize the method of settling contributions of employees.
The Chairman of ZUS, Mrs. Gertruda Uścińska, presented the above idea as part of the digital transformation strategy for 2021-2025. The main purpose of the introduced changes is to make it easier for employers to submit documents to ZUS and to significantly reduce the time spent on their preparation. In line with the assumptions, the Standard Insurance File will contain information on the employees’ income for a given month, on the basis of which the Social Insurance Institution (ZUS) itself will properly settle wage contributions and determine the basis for their calculation.
The Standard Insurance File will be introduced gradually, depending on the size of the employing entity. The first applications and deregistrations from insurance according to the new assumptions will be possible from January 2023. First, from April 2023, the Social Insurance Institution announces that it will take over the obligation to settle accounts with sole proprietorships.
The remaining entities will gradually accede to the new method of settlements according to the following schedule:
- Employers reporting up to 20 insured persons to ZUS – November 2023,
- Employers reporting to ZUS over 20 to 50 insured – December 2023,
- Employers reporting more than 50 insured persons – January 2024.
In addition to the introduction of e-settlements, ZUS also announces wide-ranging changes in the payment of benefits for the insured, consisting primarily in their consolidation and automation.
According to the Social Insurance Institution, the changes are primarily intended to relieve employers and reduce the number of explanatory proceedings conducted by ZUS in connection with errors in the documentation provided by payers.