If you do not have your establishment or a representative office in Poland, matters relating to ZUS settlements can be dealt with by your employee in Poland.  You can conclude a contract with him, on the basis of which he will be able to complete the notification, settle and pay contributions to the insurance (normally it is done by employer-payer)

How can I apply an employee to be a payer?

If the employee has to make settlements with ZUS on your behalf, he has to make an appropriate registration in ZUS i.e. the relevant notification of the payer of contributions.

Remember!  Where he is to act as payer of contributions on your behalf he should have NIP.  If he is Polish then he uses a personal NIP.   If he is a national of an EU country, he must apply for it to the Head of the tax office competent for his place of residence in Poland.  If as a natural person, he is registered in Poland by the competent tax office, as a taxable person for EU VAT, in identification data provided in the insurance documents and payment documents he shall provide NIP, leave out PL symbol.

In order to complete the notification, the employee shall visit  the ZUS office according to the address of residence with the following documents:

1. a copy of the contract concluded with a foreign employer on taking over the obligations of a payer,

2. copy of the decision granting NIP

3. the completed ZUS ZUA form (or ZUS ZZA if subject only to health insurance) and ZUS ZAA.

In these documents, as the identifying data of the payer in the case of a Polish citizen, the following data is provided: national identity number (NIP),  first name and surname.  In the case of an EU citizen - NIP, name an surname and series and number of passport.

Obtaining PESEL

If the worker is an EU citizen he may also apply for PESEL number to the Department of State registers and IT systems of the Ministry of Internal Affairs and Administration, 02-106 Warsaw, 17/21 Pawińskiego st.

If he obtains PESEL number, he should report it to the Social Insurance Institution by completing and submitting the following documents:

  • ZUS ZIPA  -  to notify a change in the identification data of the payer of contributions,
  • ZUS ZIUA -  to notify a change in the identification data of the insured person.

Please note that in the notification you should provide the appropriate code of insurance:  0125, 0126, 0426 or 0428.  In the ZUS ZAA document the worker shall also provide your home address i.e. of foreign entity with whom he has concluded a contract to take over the duties of the foreign payer.

Codes - explanations

  • 01 25 - a worker subject to social insurance and health insurance, paying contributions for his own insurance;
  • a worker subject to social insurance and not subject to health insurance under the specific provisions,
  • 04 26 - a person performing an agency agreement, contract of mandate or a contract for the provision of services, paying contributions for his own insurance;
  • 04 28  - a person performing an agency agreement, contract of mandate or service contract under special provisions, not subject to health insurance, paying contributions for own insurance.

More on the Social Insurance Institution (ZUS)

Settlement and payment obligations

Acting as a paying agent submit a statement for each month of the contributions:

  • ZUS DRA form or
  • ZUS DRA form accompanied by the ZUS RCA or by ZUS RZA reports since, if at the same time he would be obliged to settle the contributions for other insured persons (e.g. household employee) and
  • ZUS RSA form.

By the 15th day of the month following the accounting month employee (the payer) should pay the contributions (separate transfers to the different funds, namely the social insurance, health insurance and Labour Fund) to the same bank accounts as indicated above (without the letters PL at the beginning)

More information on the Social Insurance Institution (ZUS) websites.    

How to submit the accounting documents

The accounting documents can be submitted in paper form or by program "Płatnik". More information and the current programme ‘Płatnik' are available both in branches of ZUS, as well as on the website of ZUS.

Additional information

  • If you take over the employer's obligations as an employee and you will be covered as a member of the Supervisory Board only by health insurance or old-age pension and disability insurance and health insurance or old-age and disability insurance, not subject to health insurance, you should register yourself with the appropriate insurance code: 22 40, 22 41 or 22 42.
  • In case where your obligations as a  payer are taken over by an entrepreneur registered in ZUS, in the notification document ZUS ZUA/ZZA along with insurance code (0125, 0126, 0426 or 0428), in the identifying data of the payer of the contributions, data which were entered in the previously established account of the payer of the contributions should be provided (i.e. for non-agricultural activity).  Two notifications will be provided on one account i.e. for non-agricultural activity and as fulfiling the obligations of the foreign payer.  In such a case, on an ongoing basis, he is obliged to submit to the Social Insurance Institution tax declarations  ZUS DRA SZS for two areas, one between 01 - 39 declarations for non agricultural activity and the 40-49 declarations for taking over the obligations of foreign payer.


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