Poland’s ZUS institution issues exceptional decisions on employment contracts and salaries, impacting social insurance benefits.
ZUS Sham Contract Decisions
When ZUS determines an employment contract has a sham character after a company inspection, it issues a decision stating the person was not subject to social insurance from this title.
Consequently, ZUS refuses to accept related benefits or obligates the individual to return improperly received amounts.
ZUS Salary Challenge Decisions
If ZUS challenges the salary level of an employee, it issues a decision establishing the contribution base for social insurance.
This decision directly impacts the calculation of amounts for social insurance benefits.

