In 2025 Polish entrepreneurs and contractors face an expanding problem: The Social Insurance Institution has intensified inspections and is massly questioning contract orders, demanding the settlement of late contributions, frequently for many years back. This is simply a worrying trend that could have far-reaching consequences for thousands of companies and people working on the basis of these flexible contracts. ZUS increasingly treat contracts as hidden employment contracts, resulting in drastic financial burdens. Experts inform that the scale of the problem will increase, and ignorance or negligence can cost companies hundreds of thousands of PLN.
This situation raises serious concerns in the labour market, where contract contracts have been the foundation of flexible employment for years. The urgent and rigorous approach of the Social safety Office to the explanation of the rules makes it possible for many entities that have so far acted in good faith, Suddenly, it's on the controller's radar.. knowing the mechanisms of operation of the Social safety Office and appropriate preparation are key to avoiding giant subsidies and maintaining financial stableness in the coming year.
Why is ZUS questioning the contract? fresh guidelines for 2025
The basis of the activities of ZUS is Article 22 of the Labour Code, which clearly defines the characteristics of the employment relationship. ZUS looks not only at the name of the contract, but above all at its actual implementation. Key elements that may indicate a hidden employment contract are:
- Submission of the employee: executing superior commands, deficiency of autonomy in the organisation of work.
- Specific place and time of work: permanent desk at the company's headquarters, working in regular hours, keeping the attendance list.
- Personal work: inability to replace another person.
- Employer risk: the contractor shall not bear the economical hazard of the work being done.
- Continuity of employment: long-term cooperation without real breaks, characteristic of employment.
In 2025 ZUS seems to apply these criteria with even more severity, frequently ignoring the intentions of the parties to the agreement. The aim is not only to increase the gross for the Social Insurance Fund, but besides to harmonise forms of employment. The institution argues that many contract contracts are abused in order to avoid full cover-up, leading to a failure of the state budget and a simplification of future pension benefits for contract workers. Yeah. enhanced control policy is simply a clear signal for the full market.
Who is most at risk? Sectoral impact and giant subsidies
The impact of ZUS affects a wide scope of industries, but sectors where flexible forms of cooperation are common are peculiarly vulnerable. We're talking about IT, media, creative, transport and many services. In these areas, people formally contracted or engaged in a single-person business activity, which in fact work under conditions typical of employment relations, are frequently met.
The financial consequences are dramatic. If ZUS considers the contract to be a contract of employment, the entrepreneur will be charged late social and wellness contributions plus interest, frequently for a period of up to 5 years back. In addition, fines may be imposed as well as the request to pay outstanding income taxation (PIT) with interest. In utmost cases the order amounts are referred to hundreds of thousands or even millions of zlotys. For many tiny and medium-sized companies specified a burden can mean bankruptcy. Furthermore, in the event of the re-qualification of the contract, the contractor becomes an employee, which involves fresh obligations, but besides rights that can be tried in court. ZUS emphasizes retrospective analyses and so risks relate to contracts concluded in the past.
How do you defend yourself against the control of the Social safety Office? Key steps for entrepreneurs
In the face of the tightened ZUS policy, proactive action and appropriate preparation are crucial. Entrepreneurs should immediately review all your contract orders for compliance with the criteria of employment relationship. It is crucial that the actual way of doing the work reflects the contract. These are the key steps:
- Analysis and audit: Exact verification of all contract contracts. Does the client have real autonomy? Does it bear an economical risk? Could he entrust the task to a 3rd party?
- Documentation: Collection of all evidence confirming the civilian law nature of the cooperation (e.g. deficiency of fixed working hours, settlement for the project, not for time, deficiency of employment benefits).
- Training: Education of management staff and staff liable for concluding contracts to clearly separate between contract and contract.
- Legal consultation: In case of uncertainty or during control of the Social safety Office, immediate usage of the assistance of a lawyer specialised in labour law and social security. The lawyer will aid prepare a consequence to ZUS charges and represent the company in proceedings.
Remember, passive waiting for control ZUS is the worst scenario. Preemptive action can defend the company from tremendous costs and paralysis of operations. ZUS has the right to control up to 5 years ago, which means that even old contracts are under scrutiny.
What does this mean for the Polish labour marketplace in 2025? Perspectives and challenges
Intensified ZUS activities in 2025 will surely trigger significant changes in the Polish labour market. We can anticipate a fewer key trends. First, many companies, fearing control and advanced penalties, will decide on Conversion of contract contracts into employment contracts. This will increase employment costs for entrepreneurs, but at the same time will supply greater social safety for workers. Secondly, the legal awareness of both employers and contractors will increase, which could lead to a more transparent and consistent improvement of employment relations.
However, this change besides involves challenges. The increase in labour costs may hamper the improvement of certain sectors and besides affect the competitiveness of Polish companies. For contractors who value flexibility and autonomy, the possible of "unsetting" their cooperation as an employment relation may be undesirable. Regardless of individual preferences, 2025 will be the time of verification and adjustment for all labour marketplace participants. ZUS clearly signals the end of the era of abuse of civilian contracts to conceal employment relations, which will surely affect long-term employment strategies in Poland.
Read more:
A minute OF ZUS. Contracts of orders under scrutiny, waiting for immense subsidies!
