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Preparation of documentation for the Social Insurance Institution (ZUS)

We prepare returns for individuals employing nannies, housekeepers, and eldercare workers

In the scope of settlements with the Social Insurance Institution (ZUS), we prepare declarations for natural persons employing nannies, housekeepers and eldercare workers. Below are the rules liability for persons caring for children on the basis of a nanny agreement and the preparation of insurance documents for such persons.

Legal basis

As of 1 October 2011, the Law of 4 February 2011 on the care of children under the age of 3 (Journal of Laws of 2016, Item 157) came into effect, under which those caring for children on the basis of nanny agreements are subject to social insurance and health insurance, to the extent provided in the conditions outlined in the applicable law.

Who is a nanny?

A nanny is a natural person who cares for children under a nanny contract. A nanny cannot be:

  • one of the parents
  • a minor.

Obligations of the parent

The payer of social insurance contributions is one of the child’s parents or the single parent of the child. For a single parent, understood as a parent who is unmarried, widowed, divorced, or a parent separated within the meaning of separate regulations, as well as parents who remain married in such case as a spouse is deprived of parental rights or is serving a custodial sentence. Legal guardians are also considered as parents, are other persons whom the court has entrusted to care for the child.

Nanny agreement

A nanny agreement is a contract for the provision of services, based on which, in accordance with the provisions of the Civil Code, a nanny takes care of children. This agreement is concluded in writing between the nanny and the parents or single parent.

The agreement specifies:

  • the parties to the agreement,
  • the purpose and object of the agreement
  • the time and place of care
  • the number of children entrusted to the care
  • the duties of the nanny
  • the salary and the manner and timing of payment,
  • the time for which the agreement is concluded,
  • the conditions and manner of changes and termination of the contract

The rules of social insurance liability

Nannies are subject to mandatory pension and accident insurance, unless there are circumstances excluding such responsibility. For nannies subject to the abovementioned mandatory insurance, sickness insurance is voluntary. The principles of the settlement of insurance liabilities in case of pension or disability insurance under more than one title or the occurrence of other circumstances (e.g. the right to a pension), the same principles apply as for other service contracts, which in accordance with the provisions of the Civil Code apply. An exception is the conclusion of a nanny agreement with student under the age of 26 years, for which the state budget finances contributions for pension, disability, accident and health insurance calculated from an assessment basis not exceeding the minimum wage, while any surplus contributions as well as any contributions for sickness insurance are paid by the payer (the parent).

Settlement of nanny contributions – our services

  • we report the payer (the parent) and the insured (the nanny) to the Social Insurance Institution (ZUS)
  • we prepare and submit monthly settlements to the Social Insurance Institution (ZUS)
  • we send the payer information on the amount of contributions due for payment
  • we prepare annual settlements for the above

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Documentation for applications for the calculation of initial pension capital

Legal basis of initial pension capital

The concept of initial capital is introduced in the provisions of the Act of 17 December 1998 on pensions and benefits from the Social Insurance Fund. Initial capital is calculated for each person on 1 January 1999, regardless of when an application together with documents on establishment thereof are sent to the Social Insurance Institution (ZUS) or when a decision on the amount thereof is provided. ZUS is obliged to accept applications for the determination of the initial capital of an insured person at any time. Such a request should be submitted at the latest together with the application for a pension.

However, you should not wait until retirement age to submit an application for determination of initial capital. Many workplaces have been liquidated or converted, and thus any delay in the submission of the documentation necessary to determine the initial capital upon reaching retirement age may prevent or hinder the obtaining of documents (especially certificates of earnings) from former, non-existent workplaces, or finding such documents in storage.

Who initial capital concerns, and why it’s important

Since 1999, the Social Insurance Institution (ZUS) records the pension insurance contributions of each person subject to social insurance on an individual account for the insured. Before 1999, ZUS was not required to keep individual accounts of the insured.

Therefore, for persons born after 1948 and for periods of employment (insurance) falling before 1999, a theoretical social security contribution is constructed based on calculation of initial capital.

Documents needed to determine the initial capital

To establish the initial capital, the following documents are needed (originals):

  • employment certificates or certificates from employers confirming periods of employment or other evidence to confirm contributory and non-contributory periods completed before 1999.,
  • a certificate, including a certificate of employment and remuneration (ZUS Rp-7 form), issued by the employer or the successor to the employer, confirming employment periods and achieved salary (income) prior to 1999.

or

  • an insurance card containing entries on employment and wages made in the course of employment or immediately after termination of employment
  • those who have paid social insurance contributions individually and those who cooperated in conducting activities must give the period of activity or cooperation in conducting activities, the nature of the business and business address, the NKP number (Payer Account Number) and the address of the Social Insurance Institution to which were paid contributions were before 1999.
  • military records
  • a high school diploma
  • extracts from documents issued by registry offices
  • data from an ID document on employment entries, entries on children.

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