Payroll errors occur even in companies that have been managing HR for years. They stem from unfamiliarity with current regulations, but also from rushing and a lack of verification procedures. The consequences vary – from disputes with employees to ZUS arrears and interest charges.
Errors in contribution bases
One of the most common problems is incorrectly determining the ZUS contribution assessment base. Employers frequently omit discretionary bonuses, the value of non-wage benefits (e.g. sports cards, private medical care paid by the employer) or allowances that don't qualify for exemption. The result: understated contributions, possible interest charges and arrears following a ZUS inspection.
Errors with civil-law contracts
The concurrence of insurance entitlements for civil-law contracts is an area that regularly causes difficulties. If a contractor already has another basis for insurance (e.g. an employment contract with another employer at least at minimum wage), only health insurance is paid on the civil-law contract. When conditions change and the employer is unaware – contribution shortfalls or overpayments arise.
Errors with overtime
Many employers don't keep proper working-time records and settle overtime on a discretionary basis. However, the Labour Code sets strict limits (150 hours per year under the contract, more under internal regulations) and overtime pay rates (50% or 100% of salary). Unpaid overtime is one of the most common findings in PIP inspections.
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Errors with sick leave and benefits
Calculating the sick pay base follows its own rules – it is not simply an average of recent months' earnings. Errors arise, among other things, from failing to exclude one-off components from the base, changes in working-time fraction, or a short insurance history.
How to protect yourself
- Regularly update your knowledge of changes to payroll and ZUS regulations
- Keep accurate working-time records for every employee
- Verify contribution bases whenever remuneration or benefits change
- Carry out an annual review of payroll for correctness
How I can help
As part of ongoing HR and payroll support, I verify the accuracy of settlements on an ongoing basis – before an error is detected by ZUS or an employee. I also offer a one-off payroll audit for companies that want to check the state of their settlements without taking on an ongoing commitment.