Information and services website for entrepreneurs

Foreign ZUS payer – how to register

If you are a foreign employer and you are obliged to pay contributions to the Polish system, contact the Social Insurance Institution. You can do this in two steps.

Step 1

Obtain a NIP (Tax Identification Number). Apply for it to the head of the 2nd Tax Office Warszawa Śródmieście, Jagiellońska 15, 03-719 Warszawa.


You do not apply for NIP when:

  • you are a citizen of Poland and already have your NIP
  • you have been registered for EU VAT purposes in Poland
  • you use your NIP without the symbol PL

Step 2

Register yourself as a contributions payer - fill in the form:

  • ZUS ZPA - if you are a legal person or an organizational unit without legal personality,
  • ZUS ZFA - if you are a natural person running a business on your own

Application form with a copy of the decision to grant NIP submit to the first branch of the Social Insurance Institution in Warsaw, ul. Senatorska 6/8.

You have 7 days to submit your documents from the date of the first person's e.g. employee's justified insurance coverage.

See also information about the ZUS Electronic Services Platform (PDF), which enables you to settle matters online.

An employee who performs the duties of a contribution payer

If you are an employee who has taken over the duties of a foreign employer, report to the Social Insurance Institution (ZUS) as a contributions payer.

Step 1

Obtain NIP. Apply for it to the head of the tax office, according to your place of residence in Poland.


You do not apply for a NIP when:

  • you are a citizen of Poland and already have your NIP
  • you have been registered in Poland as an EU VAT payer - you use your Tax Identification Number (NIP) without the PL symbol

Step 2

Fill in the forms:

  • ZUS ZUA (application for social and health insurance) or ZUS ZZA (application for health insurance only), and
  • ZUS ZAA – provide the address of the foreign entity with which you have an agreement on taking over the duties of a foreign payer.

Complete the forms and submit them to the nearest Social Insurance Institution and:

  • a copy of your contract to take over the duties of a payer with a foreign employer,
  • a copy of the decision to grant NIP


If you are a citizen of a European Union country, you can also apply for PESEL to the Department of Information Technology Development and State Register Systems of the Ministry of Interior and Administration, 02-106 Warsaw, 17/21 Pawińskiego Street.

Once you have a PESEL, change the identification data in ZUS on the forms:

What insurance title code do you provide in your application?

Depending on whether the work is performed on the basis of an employment contract or a contract of mandate, enter the appropriate insurance title code: 0125, 0126, 0426 or 0428.

If you already have a registered account with ZUS for conducting non-agricultural business activity, in the application document ZUS ZUA/ZAA you provide identification data, which were recorded in the account of the contribution payer established earlier (i.e. for conducting non-agricultural business activity).

You will be registered with ZUS for both reasons. Then you submit two ZUS DRA settlement declarations from two areas:

  • 01-39 on account of non-agricultural activity and
  • 40-49 for taking over the obligations of a foreign payer.


When you take over the duties of an employer and you are a member of the supervisory board, state the relevant insurance title code: 22 40, 22 41 or 22 42. 


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