Glossary Entry per letter - S

Is defined by an insurance registration form used by the payer to report to social insurance. Contribution payer - natural person - a payer who reports to social insurance using ZUS ZFA form "Registration/change of data of the contribution payer – natural person". The biggest group of payers with the "contribution payer - natural person" status are 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. Contribution payer - legal person or organisational unit without legal personality - a payer who reports to social insurance on ZUS ZPA form "Registration/change of data of the contribution payer - legal person or organisational unit without legal personality". These include among others: capital companies, cooperatives, state enterprises, government agencies, partnerships.