Payer of contributions is a person or entity obliged to pay social and health insurance contributions to the Social Insurance Institution (ZUS).
The contributor may be employerwhich, in the case of persons employed under a contract of employment or other contracts covered by compulsory insurance, pays contributions for its employees.
Sole trader is also a contributor, which means that it pays its own social and health insurance contributions. State or municipal institutions, who employ workers, act as contributors, ensuring that contributions are regularly paid for their employees. The person contracting the work on the basis of civil law contracts, such as a contract of mandate, may also act as a payer of contributions, if required, and is obliged to pay the relevant contributions.
Obligations of the contributor include not only the payment of contributions themselves, but also their correct calculation, the reporting of employees for insurance and the timely submission of declarations to the Social Security Institution.
