Until March 31, 2022, entrepreneurs have time to submit the ZSWA document to the Social Insurance Institution. It is about reporting or correcting a declaration of work of a special nature or performed under special conditions in 2021.
- ZSWA must be submitted by entrepreneurs paying contributions to the Bridge Pension Fund for employees from a certain group
- These are people who perform work in special conditions, e.g. miners, but also employees of other sectors who perform this type of duties only temporarily
- Below we explain what data should be completed in the form
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The obligation to submit the ZUS ZSWA document is imposed on entrepreneurs who are obliged to pay contributions to the Bridge Pension Fund for employees working under special conditions.
Work in special conditions – until March 31
“ZUS ZSWA notification is required by payers who are required to keep records of employees working in special conditions or of a special nature and to pay contributions to the Bridge Pension Fund for these employees” — we read on the ZUS website.
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The ZUS ZSWA document is therefore used to report periods of work in which the employee performed work of a special nature or under special conditions. As a rule, the deadline for submitting such a document is March 31, but the legislator provided for one exception for persons who applied for a bridging pension.
The rest of the material for the video.
Work in special conditions – ZUS ZSWA form
If the employee has applied for a bridging pension, the statement by ZUS ZSWA should be submitted within seven days from the date of submission of the application. In order to report specific work performed by an employee, the payer must submit the ZUS ZSWA form.
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The form should indicate the data of both the payer and the persons who performed work in special conditions or of a special nature. You should also indicate the code of the work performed and the periods in which it was performed. Additionally, the required element of the application is the insurance title code.
Works of a special nature include works such as in mining, energy, metallurgy and the metal industry, light industry, municipal economy or in agriculture and the agri-food industry.
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