Employers must submit annual ZUS IMIR reports to staff by March 2, 2025, for verification, with earlier deadlines possible.
Submission Requirements
Employers are required to transmit monthly individual reports (ZUS RCA, RSA, RPA) for insured individuals to employees (workers, contractors) monthly for the preceding year.
These reports must be submitted by February 28th of the following year, either in writing or electronically with the insured person’s consent, to enable verification.
Verification Methods
The information provided through these monthly ZUS reports allows employees and contractors to review their social security contributions and associated data.
Electronic submission is permitted only when the insured individual explicitly agrees to receive the documents in digital format.