E-files or changes in the period of storing employee records

The Social Insurance Institution informs that new regulations regarding the period of storing employee documentation will come into force from January 1, 2019.
An employer will be able to decide whether to shorten the period of storing documents from 50 to 10 years for employees hired between 1999-2018, while documents of employees hired after 2018 will be stored for 10 years. The change in regulations also allows for the choice of storing documents in paper or electronic form from January 2019.
The ZUS Branch in Częstochowa is organizing free training sessions for employers and accounting offices under the title “Easier, cheaper, e-documents”. Information about the training sessions can be found on the website www.zus.pl in the Events and Training tab. The upcoming training sessions will take place on: January 4, 7, 11, 17, 21, 2019 at 12:00 at the ZUS Branch in Częstochowa, Dąbrowskiego 43/45, room 312 (3rd floor). Registration by phone: 34 368-94-80, 34 368-91-33 or by email: zus.szkolenia.czewa@zus.pl.
Announcement for entrepreneurs
Changes in the period of storing employee records
From January 1, 2019, it will be easier for you to store the employee records of your employees and contractors.
You will be able to choose whether to store and archive employee documentation in paper or electronic form. The documents of employees hired after 2018 will only be stored for 10 years. You will also have the option to shorten the storage period from 50 to 10 years for the documentation of individuals employed between 1999-2018.
To be able to store the documents of employees hired between 1999-2018 for 10 years, submit a declaration (ZUS OSW) to ZUS regarding the intention to submit information reports. Then, within a year, submit an information report (ZUS RIA) to ZUS for each employee hired between 1999-2018. If you terminate the employment with an employee after 2018, submit an information report to ZUS along with the documents deregistering them from insurance.
You can submit the declaration regarding the intention to submit information reports at any time. The decision to submit this declaration is up to you. You can make this decision at any time.
You can also withdraw the submitted declaration, but only before submitting the first information report. If you withdraw the declaration, you automatically revoke the shortened storage period for employee records. This means you will have to store them for 50 years.
Important
If you submit the declaration regarding the intention to submit information reports and at least one information report, you can no longer withdraw the declaration. Therefore, you will be required to submit informational reports for all insured individuals employed by you between 1999-2018.
New documents sent to ZUS from January 2019
ZUS RPA – personalized monthly report on income and teaching work – new document
Starting from January 2019, you will be required to submit the ZUS RPA report. It should be included in the settlement set if you pay income for a different year than the one the report pertains to (e.g. a thirteenth salary paid for the previous year).
In this report, you will provide information on income components necessary for calculating or recalculating benefits. Additionally, you must include information about the periods of teaching work by your employees in this report.
Two accounting forms will change
ZUS DRA – accounting declaration. Block VI will be removed from the document – settlement of parts IV and V (i.e. settlement of social security contributions and benefits subject to social security contribution settlement). Block IX will be added – statement of due contributions for refund or payment. In this block, you will account for:

social security contributions,
health insurance contributions,
Labor Fund contributions, Guaranteed Employee Benefits Fund contributions, and Bridge Pensions Fund contributions,
benefits paid out that fall under social security contribution settlement.

ZUS ZWUA – deregistration from insurance. A new block V will be added to this document concerning the termination or expiry of employment or service relationships.
Payroll and accounting systems
If you use a payroll system, you must update it with the data to be submitted to ZUS according to the new regulations. Therefore, if your program does not store the required data, you must update it.
In short, here are the key points:

You will store the employee records of individuals hired after 2018 for 10 years.
You can shorten the storage period to 10 years for those employees hired between 1999-2018. To do this, you must submit a ZUS OSW declaration and then submit ZUS RIA reports for all insured individuals during this period within a year.
If you terminate employment with an employee hired between 1999-2018 after 2018, submit an information report to ZUS along with the documents deregistering them from insurance.
You shall store the employee records of individuals hired before 1999 for 50 years.

Announcement for external companies, such as accounting offices that handle contributions
Changes in insurance documents
Starting from January 2019, some insurance documents will change and new ones will be introduced.
The contribution payer will be required to submit an additional report in the set of settlement documents for a given settlement period.
ZUS RPA – personalized monthly report on income and teaching work. The contribution payer will include this report in the set of documents. The report will contain the following information:

the amount of income paid out in a given month, but due for a different calendar year, which forms the basis for calculating pension and disability contributions;
the amount of income paid out in a given month, but due for a different calendar year, which forms the basis for accident insurance contributions;
the amount of income paid out in a given month, in addition to the remuneration for periods of incapacity for work, sickness allowance, maternity leave, childcare leave, rehabilitation benefits, which during the receipt of this remuneration or allowance did not form the basis for calculating pension and disability contributions, and which are due for a different period;
periods of teaching work.

Two forms will change as follows:
ZUS DRA – accounting declaration. Block VI will be removed from the document – settlement of parts IV and V (i.e. settlement of social security contributions and benefits subject to social security contribution settlement). Block IX will be added – statement of due contributions for refund or payment. In this block, the contribution payer will account for:

social security contributions,
health insurance contributions,
Labor Fund contributions, Guaranteed Employee Benefits Fund contributions, and Bridge Pensions Fund contributions,
benefits paid out that fall under social security contribution settlement.

ZUS ZWUA – deregistration from insurance. A new block V will be added to this document concerning the termination or expiry of employment or service relationships.
Shortening the period of storing employee records
Starting from January 2019, the contribution payer will be able to choose the period for which they want to store the employee records of individuals hired between 1999-2018. Currently, these documents must be stored for 50 years. They will be able to shorten this period to 10 years. To store employee records for a shorter period, the contribution payer must submit a declaration of intent to submit information reports – ZUS OSW.
Within a year from submitting this declaration, the contribution payer must submit an information report – ZUS RIA for each individual employed between 1999-2018. In the report, they will provide the following information regarding the employment of the insured during this period:

the amount of income paid out in a given month, but due for a different calendar year, which formed the basis for calculating pension and disability contributions;
the amount of income paid out in a given month, but due for a different calendar year, which formed the basis for accident insurance contributions;
the amount of income paid out in a given month, in addition to the remuneration for periods of incapacity for work, sickness allowance, maternity leave, childcare leave, rehabilitation benefits, which during the receipt of this remuneration or allowance did not form the basis for calculating pension and disability contributions, and which are due for a different period;
periods of teaching work.

Important
The contribution payer will store the employee records of individuals hired after 2018 for 10 years.
The contribution payer can shorten the storage period to 10 years for those employees hired between 1999-2018. To do this, they must submit a ZUS OSW declaration and then submit ZUS RIA reports for all insured individuals during this period within a year.
If the contribution payer terminates employment with an employee hired between 1999-2018 after 2018, they must submit an information report to ZUS along with the documents deregistering them from insurance.
The contribution payer shall store the employee records of individuals hired before 1999 for 50 years.

For more information, visit www.e-akta.gov.pl.