Officials “bounced back” after the pandemic. More and more ZUS inspections
During the pandemic period, inspectors of the Social Insurance Institution inspected entrepreneurs less frequently, but for the past two years we have been observing a return to their increased activity. The number of inspections that resulted in the detection of irregularities in settlements with ZUS is increasing every year – in 2023 their share was already 94%.
According to data provided by ZUS, the past two years have brought a significant increase in the number of inspections carried out. While in 2020-2021 there were a total of approximately 30,000 of them. – which was influenced by the COVID-19 epidemic – in 2022-2023 their frequency almost doubled, reaching nearly 54,000.
ZUS inspections
The purpose of auditing payers is to determine whether they properly fulfill their obligations regarding reporting to social security, calculating and paying contributions and paying benefits. ZUS inspectors carry out inspections based on the annual plan, taking into account the analysis of the risk of violation of regulations.
– Based on our observations, the scope of inspections carried out by ZUS has not changed significantly, but there is a clear difference in the way they are carried out. Currently, inspections are more detailed and ZUS inspectors are better prepared for their task. Before starting the inspection, inspectors analyze the specific nature of a given company and identify potential risk areas that may indicate irregularities. In this way, the control is more focused on specific issues, which increases its effectiveness – said Anna Szczepska, Senior Manager, Outsourcing Department at Grant Thornton.
The cardinal sins of payers
Irregularities found in ZUS decisions most often result from violations of Art. 8 section 2a and art. 9 of the Act on the social security system. The first provision provides for the construction of “recognition as an employee” in the case of persons in parallel employment and civil law employment with various entities. ZUS decisions are based on court decisions, which practically exclude the possibility of employing one person by different entities within the capital group. This recipe has been the “king of the hunt” for several years.
The situation is similar with decisions on the convergence of insurance titles, based on the norm of Art. 9 of the Act on the social security system. In cases where restrictive jurisprudence has been established for many years, the chances of success of appeals submitted by entrepreneurs are low – there are few judgments that would change the decision of ZUS in favor of the contribution payers.
– Due to well-established case law, the percentage of cases won in court by contribution payers, even partially, does not even reach 10% each year. It is not expected that the trend will change – in the coming years, the “podium” of the category of the most frequently heard cases will look the same. Unless insurance courts begin to interpret the regulations in a more liberal way, beneficial to entrepreneurs – says Michał Mieszkowski from the Grant Thornton legal team.
