Terminating a contract with an employee in the middle of a month often raises questions about how to report that person correctly to ZUS (Social Insurance Institution). The insurance title code 30 00 proves particularly problematic and causes employers a lot of doubt. Reporting an employee incorrectly may mean you have to correct the report and deal with additional formalities with ZUS. Similar doubts arise over hourly absence in the ZUS RSA report.
Code 30 00 is a special insurance title code (the code in ZUS reports that identifies the basis on which a person is insured), used in specific situations involving remuneration paid after employment has ended. Whether you use it correctly depends above all on when the remuneration is paid in relation to the date the contract ends. Knowing these rules is key to settling ZUS contributions correctly and avoiding errors in your reports.
Code 30 00 is used only when remuneration is paid in the month following the end of employment or later. If remuneration is paid in the same month in which the contract ends, use the code the employee had before the contract was terminated
Basic rules for using code 30 00
The most important rule when determining the correct insurance title code is the date on which remuneration is paid. Employers often make the mistake of automatically using code 30 00 after every contract termination, regardless of the payment date. This practice leads to incorrect settlements and the need for corrections.
Remuneration after the end of employment may be paid on different dates, in line with the remuneration regulations or the contract. The employer may pay remuneration within the month for which it is due or, at the latest, within the first 10 days of the following month (Article 85 § 2 of the Labour Code (Kodeks pracy)). It is this date that determines the choice of the correct code in the ZUS RCA report (the monthly report of contributions due for each insured person).
Key rules for determining the code:
- Check the contract end date - establish the exact day the employment relationship ended
- Determine the payment date - check whether payment will be made in the same month in which the contract ends
- Choose the correct code - use code 30 00 only when payment is made in the following month or later
- Verify the type of contract - make sure which code applied before the contract was terminated
- Check continuity of employment - assess whether there is a break between contracts
An employee may receive remuneration for the last month of work on the date that is standard for all employees. There is no obligation to pay immediately after the contract is terminated, unless the remuneration regulations say so
The type of contract under which the work was performed is also crucial. The rules on code 30 00 apply both to employment contracts and to contracts of mandate (umowa zlecenia). For an employment contract, code 01 10 is used, and for a contract of mandate, code 04 11. After employment ends, in the relevant cases, either may be replaced by code 30 00.
Remuneration paid in the same month in which employment ends
When a contract is terminated during the month and remuneration is paid in the same month, the employee should be shown in the ZUS RCA report with the code they had before the contract was terminated. This is a common mistake made by employers who automatically use code 30 00. We prepare RCA reports and payroll, including when a contract ends mid-month, as part of our payroll services.
ZUS practice clearly indicates that if payment is made in the same calendar month in which employment ends, there are no grounds for changing the insurance title code. An employee working under an employment contract keeps code 01 10, and a contractor keeps the code corresponding to the type of contract of mandate.
Practical example: An employee working under an employment contract leaves on 13 May by mutual agreement. The last remuneration for May is paid on 31 May. Although the contract is no longer in force, in the ZUS RCA report for May the employee should be shown with code 01 10, because the remuneration relates to the period of employment in May and is paid in the same month.
If code 30 00 was wrongly used for remuneration paid in the same month in which employment ended, the report must be corrected, and ZUS may call on the employer to correct it
Consider a situation in which the contract is terminated on 13 May by mutual agreement and the last remuneration is paid on 31 May. Although the contract is no longer in force, the remuneration relates to the period of employment in May and is paid in the same month. In this case, the employee should be shown in the report for May with code 01 10, not 30 00.
This interpretation follows from the fact that the remuneration relates to the period in which the person was employed under an employment contract. The payment date does not change the legal nature of that remuneration, so the insurance title code stays the same.
Remuneration paid in the month following the end of employment
Code 30 00 applies only when remuneration is paid no earlier than in the month following the end of employment. Most often this is the case when the employer uses the option of deferring the payment date to the 10th of the following month.
In this situation, remuneration is paid after the employment relationship has ended, in a month in which the employee no longer works. That is why the standard insurance title code cannot be used; instead, you use the special code 30 00, which means remuneration paid after employment has ended.
Example of using code 30 00: A contract of mandate ends on 22 June, and the bill is issued and paid on 10 July. The contractor should be shown in the ZUS RCA report for July with code 30 00, because although the remuneration relates to work performed in June, it is paid in the following month.
Code 30 00 can be used both for people working under an employment contract and for those working under a contract of mandate. What matters is the payment date, not the type of contract
The key factor in using code 30 00 is therefore the moment the remuneration is paid. If, in the following months, a person receives remuneration that forms the contribution base from employment that has already ended, a ZUS RCA report with code 30 00 must be prepared.
Consecutive contracts - reporting rules
Situations become particularly complicated when there is a break, even a one-day break, between the end of one contract and the start of the next. In such cases, the same employee may end up being shown in the report with two different codes, depending on the contract dates and payment dates.
When there is not a single day's break between consecutive contracts, the employer does not have to deregister the employee or contractor from social insurance. The insurance can continue without interruption, and code 30 00 is then not used in the RCA report. The employee keeps the code corresponding to the type of the new contract.
No break between contracts means that the next contract begins no later than the day after the previous one ends. In this case, there are no grounds for changing the insurance title code to 30 00
If, however, there is a break between contracts, the situation becomes much more complicated. The employer must then deregister the employee from ZUS and register them again when the new contract begins. In addition, depending on the payment dates, it may be necessary to use different codes in the same report.
Payment scenarios when there is a break between contracts:
- Scenario 1: One contract ends and the next begins in the same month, payment in the month the contract ends
- Scenario 2: One contract ends and the next begins in the same month, payment in the following month
- Scenario 3: One contract ends and the next begins in different months, payment in the following month
| Scenario | Code for the old contract | Code for the new contract | Notes |
|---|---|---|---|
| Scenario 1 | Basic code (01 10/04 11) | Basic code | Code 30 00 not used |
| Scenario 2 | Code 30 00 | Basic code | Different codes in the same report |
| Scenario 3 | Code 30 00 | Basic code | Both codes in one report if the new contract is already running in the month of payment (complex example below); otherwise in different reports |
Practical examples of using the codes
To better understand the rules for using code 30 00, it helps to analyse specific situations that may arise in practice. Each of them requires an individual approach and a correct interpretation of the rules.
In the first case, a contract of mandate ends on 22 June, and the next one is signed on 25 June. The bills for both contracts are issued and paid on 10 July. In this situation, the contractor should be shown in the ZUS RCA report for July with two codes: 30 00 with the remuneration from the contract that ended on 22 June, and 04 11 with the remuneration from the contract that began on 25 June. What to do when an insurance registration does not match the contract actually concluded is explained in our article on ZUS registration without a contract and its correction.
When there is a break between contracts and payments are made in the following month, the contractor must be deregistered from ZUS and registered again. They may appear in the report with two different codes
The second example concerns a situation in which a contract of mandate ends on 22 June, the next one is signed on 25 June, but the bills for both contracts are issued and paid as early as 30 June. In this case, the contractor should be shown in the report for June with code 04 11 and the remuneration from both contracts combined. Despite the break between the contracts, payment in the same month does not justify using code 30 00.
Example of a complex situation: A contract is terminated on 23 May, the last remuneration is paid on 5 June, and on 25 June another employment contract is signed, with remuneration paid on 5 July. In the report for June, the employee should be shown with code 30 00 and the remuneration from the contract that ended on 23 May, and with code 01 10 with zero contributions, because the contract began in June but no remuneration has yet been paid under it.
Registration and deregistration procedures with ZUS
When there is a break between contracts, the employer must deregister the employee from social insurance and then register them again. This procedure is mandatory, and skipping it may result in sanctions from ZUS.
Deregistration and re-registration procedure:
- Submit the deregistration form - with the end date of the first contract
- Verify the dates - check whether there is a break between the contracts
- Prepare the registration forms - for the new contract
- Submit the registration form - with the start date of the next contract
- Update the records - in the HR and payroll systems
Deregistration and re-registration are mandatory whenever there is a break between contracts, even a one-day break. This applies both to employment contracts and to contracts of mandate
Remember that these procedures affect the continuity of the employee's insurance. If there is a break, the employee may temporarily not be covered by social insurance, which may matter for their entitlements, especially in the event of illness or an accident.
The employer should also inform the employee about the planned procedures and their consequences. Being transparent about this helps avoid misunderstandings and problems in the future.
Impact on ZUS contributions and the contribution base
Using code 30 00 directly affects how ZUS contributions are calculated and how the contribution base is determined. Remuneration paid after employment ends is subject to social insurance contributions, but with certain specifics arising from the nature of the payment. A business owner's own contributions follow different rules — we cover them when discussing switching from preferential to standard ZUS.
Contributions are calculated on the full amount of remuneration, according to the rules in force at the time of payment. It does not matter that the remuneration relates to an earlier period when the person was still employed. What counts is the moment of actual payment and the rules in force at that time.
| Contribution | Employee rate | Employer rate | Contribution base |
|---|---|---|---|
| Pension | 9.76% | 9.76% | Full remuneration |
| Disability | 1.5% | 6.5% | Full remuneration |
| Sickness | 2.45% | - | Full remuneration |
| Accident | - | 0.67-3.33% | Full remuneration |
The table covers social insurance only. On the same remuneration, the employer as a rule also pays contributions to the Labour Fund and the Solidarity Fund (2.45% in total) and to FGŚP (Guaranteed Employee Benefits Fund; 0.10% in 2026), and the employee's health insurance contribution (9%) is deducted. The annual base for pension and disability contributions is capped at 30 times the forecast average monthly wage (Article 19(1) of the Social Insurance System Act).
Remuneration paid with code 30 00 is subject to full ZUS contributions at the rates in force in the month of payment. The contribution base is the same as in standard employment
The employer must also keep track of the deadlines for paying contributions to ZUS. The standard, fixed payment deadlines apply: by the 15th of the following month for payers with legal personality (e.g. an sp. z o.o. (limited liability company)), by the 5th for budgetary units and local government budgetary establishments, and by the 20th for all other payers (Article 47(1) of the Social Insurance System Act). The deadline is not counted from the date the ZUS RCA report is prepared, the contract ends or the remuneration is paid.
If reports have to be corrected, which may be necessary when code 30 00 has been used incorrectly, the employer may have to pay the outstanding contributions together with any late-payment interest. That is why it is so important to determine the code correctly the first time the report is prepared.
Documentation and archiving
Keeping proper documentation of ZUS settlements is key to avoiding problems during any inspections. All documents relating to remuneration paid after employment has ended should be carefully archived.
Documentation should include:
- Copies of employment contracts or contracts of mandate with the dates they were in force
- Contract termination documents stating the reasons and dates
- Payrolls showing the remuneration paid and the payment dates
- ZUS RCA reports with the correct insurance title codes
- Any report corrections with the reasons for the changes
The payer keeps copies of settlement declarations and ZUS RCA reports (including corrections) for 5 years from the day they were sent to ZUS (Article 47(3c) of the Social Insurance System Act). Payrolls, pay records and employee documentation are, as a rule, kept for 10 years from the end of the calendar year in which the employment ended (Article 94 point 9b of the Labour Code), and for 50 years in the case of people employed before 1 January 2019 for whom no information report (raport informacyjny) was submitted
Pay particular attention to documenting remuneration payment dates. In a dispute with ZUS over whether the correct code was used, it will be crucial to show the actual date on which the remuneration was paid. That is why it is worth keeping detailed records of all payments.
The employer should also keep documentation of the procedures for deregistering and re-registering employees. This may be important for demonstrating that the employer acted correctly during a ZUS inspection.
Common mistakes and how to avoid them
A common mistake by employers is automatically using code 30 00 after every contract termination. This mechanical approach leads to corrections and problems with ZUS.
Another common mistake is determining the remuneration payment date incorrectly. Some employers go by the date the transaction is booked, rather than the date on which the funds are actually paid to the employee. For using the correct code, the actual payment date is what matters.
The remuneration payment date is the moment the employee actually receives the funds - whether in cash, by bank transfer or by another form of payment. The booking date of the transaction does not matter for determining the ZUS code
Consecutive contracts and breaks between them also cause problems. Employers often fail to notice that the employee needs to be deregistered and registered again, which leads to incorrect settlement of contributions.
To avoid mistakes, it is worth:
- Keeping precise records of contract end dates and remuneration payment dates
- Analysing each case individually rather than applying automatic solutions
- Regularly training the people responsible for ZUS settlements
- Consulting doubtful cases with tax advisers or ZUS
- Checking reports for accuracy before sending them
Consequences of incorrect reporting
Using code 30 00 incorrectly can have various consequences for the employer. The most common is a request from ZUS to correct the report, which involves additional formalities and time.
If the error leads to contributions being understated, the employer may have to pay the outstanding contributions together with late-payment interest. Interest is charged from the day on which the contributions should have been paid until the day they are actually paid.
Example of the consequences of an error: An employer wrongly used code 30 00 for an employee whose remuneration was paid in the same month in which the contract ended. ZUS requested a correction of the report. The contributions had been paid on time and in the correct amount, so no late-payment interest arose, but the wrong code still required a correction and additional formalities.
If contributions are not paid or are paid in an understated amount, ZUS may impose on the payer an additional charge of up to 100% of the unpaid contributions (Article 24(1a) of the Social Insurance System Act). Its amount depends on the circumstances of the case
The consequences may also affect the employee, especially their entitlement to social insurance benefits. Incorrect settlement of contributions may affect the amount of future benefits or the contribution periods.
In extreme cases, where errors are systematic and gross, ZUS may start an inspection of the employer. Such an inspection usually covers a wider scope than a single error and may result in additional financial charges.
