Glossary Entry per letter - P

Contribution payer (natural person) means a payer who reported to insurance using ZUS ZFA   form “Registration/change of data of the contribution payer – natural  person, i.e. persons conducting non-agricultural business activity, authors, artists, persons exercising liberal professions (including those cooperating), natural persons not conducting business activity, but liable to pay contributions for other persons, e.g. a parent who employs a nanny, partners of limited partnerships, general partnerships and single-person (limited liability) companies, who, in connection with registration or renewal of the company's operations in the National Court Register are required to perform the function of a contribution payer for their own insurance and thus to submit ZUS ZFA form, indicating themselves as payers (unless they have been already reported in connection with other business).