From 2019, entrepreneurs must submit a document called ZUS RPA. The declaration is made only once a year, so it is easy to forget about it. It is a “personal monthly report on the income of the insured person / periods of teaching work”.
The name of the document does not, however, strictly reflect the meaning of this declaration. It has to be submitted not only by people employing teachers. The employer is also obliged to do so in the following situations:
- “when in a given month (i.e. in the period for which the report is submitted) he paid the remuneration (income) due for a calendar year other than the submitted report, and this income constitutes the basis for retirement and disability pension or accident insurance;
- when in a given month he will pay remuneration (income) in addition to the remuneration for the period of incapacity for work, sickness benefit, maternity benefit, care allowance, rehabilitation benefit, and this supplement did not constitute the basis for pension contributions “
— provided by the portal nazwanikprzedsiebiorcy.pl.
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The following income is shown in the ZUS RPA report:
- the so-called thirteenth salary,
- salary for December paid with a shift to January 10,
- annual bonus for the previous year, paid in the next year,
- salary (e.g. apprenticeship allowance) that is paid to the employee in addition to the allowance, sick pay, etc.
What happens if we forget to submit ZUS RPA?
Forgetting to submit to ZUS RPA will mean that we will have to correct the declaration for January 2022. These forms are for information purposes only, so there will be no underpayment of contributions to the Social Insurance Institution. However, it is definitely better to submit ZUS South Africa as soon as possible, because information from the Social Insurance Institution may come only after a few years, and going back far into the past may involve an increased expenditure of time and work for us.
See also: Important information from ZUS. Approximately 2.8 million Poles will get them
As it is reminded of Bezprawnik.pl, ZUS RPA can only be submitted to ZUS RPA when it has a value greater than zero. The time for submitting the declaration, as in the case of other forms submitted to ZUS, is until the 15th day of the month.
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