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Tuesday, May 21, 2024

ZUS. Friday is the deadline for submitting a document for people working in special conditions

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By Friday, contribution payers must submit a ZUS ZSWA document for persons who last year worked for at least one day in special conditions or of a special nature. Submitting the document after this date will only be possible if the employee submits an application for a bridging pension.

Form ZUS ZSWA (report/correction of data on work in special conditions or of a special nature) must be provided by payers who are obliged to keep records of employees performing such work and pay contributions to the Bridge Pension Fund (FEP) for these employees.

Key terms

The ZUS ZSWA declaration is submitted by the contribution payer to ZUS by 31 March of a given calendar year for the previous calendar year. The deadline for submitting the ZUS ZSWA document for 2022 is March 31.

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As explained by ZUS, such a document will only be submitted after this date if the employee for whom the FEP contribution was paid submits an application for bridging pension.

Then, the notification of data on work in special conditions or of a special nature should be submitted within seven days of submitting the application. In the event of bankruptcy or liquidation of the company, such a document should be submitted at the latest on the day of submitting the ZUS ZWPA form, i.e. at the time of deregistration of the contribution payer.

What data must be provided?

The ZUS ZSWA form should contain the identification data of the contribution payer, persons performing work in special conditions or of a special nature, as well as the code of this work and the periods in which it was performed. The code of the insurance title with which the employee was registered for insurance should also be indicated, i working hours dimension.

Detailed information on the rules for completing the ZUS ZSWA document can be found in the guide “ZUS ZSWA Report/correction of data on work in special conditions or of a special nature”.

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