Rules of submitting ZUS declarations and paying contributions, time limits for paying ZUS, the amount of contributions to ZUS
Have you registered your company with the Social Insurance Institution (ZUS) and applied for insurance for yourself and your employees? If the insurance is to work, you should settle and pay your contributions on time.
As an entrepreneur (payer and insured) you are obliged to calculate, deduct from the income of the insured, settle and pay contributions for pension, disability, sickness, accident, health insurance and non-insurance funds (Labour Fund, Guaranteed Employee Benefits Fund, Bridge Pension Fund).
You settle your accounts with the Social Insurance Institution every month by submitting a set of settlement documents (declaration and personal reports for the insured) and by paying contributions.
The calculation of contributions will be facilitated by the human resources and payroll programs available on the market. You can prepare and send billing documents to ZUS via the Internet with the help of free ZUS programs "Płatnik"(Payer) and "ePłatnike"(ePayer), which will download data from your company's accounting records.
What should you bear in mind when accounting with ZUS?
Submit declarations and pay social security contributions on time
It is not only about possible financial penalties (interest) but above all about the fact that by not paying contributions on time you or your employees may be deprived of insurance protection!
Pay contributions to one account that you will receive from the Social Insurance Institution (ZUS)
Remember that from 2018 there is a new rule of paying contributions - you pay contributions for all types of insurance to one account (earlier contributions were paid to different accounts depending on the type of insurance). You will receive your account number by post from ZUS after you have registered your company.
Submit documents in paper or electronic form
As a contribution payer you can submit insurance documents to ZUS in paper form or electronically. If you settle the contributions:
- for 5 or fewer people - you can submit your insurance documents on paper
- for more than 5 people - you must submit your insurance documents electronically
Paper documents are submitted directly to the Social Insurance Institution or sent by post.
Benefit from the possibility of sending documents via the Internet
The electronic transmission of insurance documents to the Social Insurance Institution is possible thanks to the free of charge programmes provided by the Social Insurance Institution - Płatnik and ePłatnik. You can also use other software that meets the conditions set by ZUS. You can use the Płatnik program regardless of how many people you employ.
If you employ up to 100 people, you can use the ePłatnik - application which is the Internet equivalent of Płatnik programme. It is connected with the payer's profile on the ZUS Electronic Services Platform (PUE ZUS).
If you need to, submit corrections to your documents
If you made a mistake in the calculation of the contribution or in the declaration - correct it and re-send the documents to the Social Insurance Institution..
If you have paid too much to ZUS, get back your overpayment
If you find an overpayment , file an application for reimbursement of overpayments.
If you have any problems with the payment, please contact the Social Insurance Institution.
In case of problems with the payment of contributions, use the option of spreading the ZUS payment into instalments or deferring the payment. You can contact a relief and redemption advisor at any ZUS office
If you have any doubts or you cannot find any information about the insurance you are interested in, contact the Social Insurance Institution:
- by phone from the Social Insurance Institution's Call Centre (ZUS) at 22 560 16 00 (cost of call according to the customer's agreement with the telecommunications operator)
- via a form
- Chat with a Consultant
- e-mail: cot@zus.pl
- by Skype zus_centrum_observance_tel
Help Centre is also at your disposal on biznes.gov.pl