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WHAT TO DO WITH OVERPAYMENT IN ZUS

As a contributions payer to the Social Security Institution (ZUS), you are required to account for and pay the contributions due for each calendar month for yourself and for your employees.  What if you paid to ZUS too much?  Unduly paid contributions will be automatically set off against old, current and future contributions.   If you want to recover funds unduly paid to ZUS, you can submit a request for reimbursement.  You must submit an application after it is established that the contributions were unduly paid or after the receipt of notification from ZUS of the amount of unduly paid contributions (ZUS will not inform you if the amount of the excess is lower than the costs of the reminder in enforcement procedure).

Time limits

You should receive reimbursement within 30 days from the date of receipt of your application to ZUS.  If overpayment is due to the capping of the base for contributions to the old-age and disability pension  insurance (thirty times the average remuneration -  after it is exceeded, you do not have to pay contributions to the old-age and disability pension insurance), you will receive a refund within 30 days from the receipt of your amending  report and  a corrective statement.  If unduly paid contributions are not reimbursed by ZUS within the statutory time limit, they shall be subject to interest equal to late interest charged on tax arrears.

Unduly paid contributions shall be subject to a limitation period of 5 years, starting from the date of receipt of the notice from ZUS or the actual payment of contributions (if  ZUS did not send a notice).

Check if you do not make overpayment

If you are not sure whether you have not exceeded ceiling above which you do not have to pay contributions and you have not made undue overpayment  you can submit a request to ZUS to check whether the exceedance occurred.  If so, you will be informed. 

Application for a refund of overpaid contributions and the application submitted by the insured person to determine the exceedance of annual limit of the base of contributions to old age pension and disability pension insurance, may be transferred to ZUS both in paper form and electronically via the Electronic Services Platform.

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