Obowiązek zgłoszenia umowy o dzieło do ZUS – usprawnienie systemu kontroli w świetle konstytucyjnych zasad równości, proporcjonalności i autonomii informacyjnej

Abstract

Obligation to notify Social Security Agency about a specific work contract – improvement of the control system in the light of constitutional principles of equality, proportionality and information autonomy The purpose of the paper is to analyze obligation to notify Social Security Agency about concluded specific work contracts, which was introduced as of 1 January 2021 in the social security system act. Firstly, the way in which the new obligation was introduced raises significant doubts. Under the guise of anti-crisis measures, a new obligation has been introduced in the Anti-Crisis Shield, which has little to do with its purpose. Secondly, the prima facie technical obligation also raises practical doubts, but more importantly, it prompts questions about its compliance with the constitutional principles of equality, proportionality and information autonomy. Fulfillment of the obligation results in transfer to the Social Security Agency of significant data on legal relationship that are – as a rule – indifferent from the perspective of the social security system, the scope of which is not determined by a statute, but by a sub-statutory act.