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HOW TO REGISTER A FOREIGN ZUS PAYER

If you are a foreigner who runs a business in Poland and you employ workers, but you do not have here a representative office or a registered office?  Please note that despite this, you should register with the Social Insurance Institution (ZUS), as a contributions payer for social and health insurance and Labour Fund.

How to register with ZUS?

             1.  Firstly, as the foreign employer who will pay contributions to the Polish social security scheme, you should obtain NIP (tax identification number).  You apply for it to the Head               of  Second Tax Office Warszawa-Śródmieście, 15 Jagiellońska st , 03-719 Warsaw.

              Important!  If you are already registered in Poland as an EU VAT payer, on insurance documents you should give NIP identification for VAT settlements. However, you leave                       out PL symbol.

             2.  Then you go to First Branch of ZUS office in Warsaw, 6/8 Senatorska st, with a copy of the decision on assigning NIP number and the completed application form of the                        contributions payer. Which form should you submit?  If your company is a legal person or an organisational unit without legal personality, you should submit ZUS ZPA                      form.  If you are self-employed, as a natural person, you fill in and submit ZUS ZFA form.

You should register as the contributions payer within 7 days from the date of employing the first worker (or occurrence of legal relationship which justifies the insurance).

How to submit the form?

Submit the application form in a paper form (model form available on the ZUS website).  If you prepare the application on computer, remember about Polish characters.  Fill in the form in capital letters.

Identification data to be given in the form:

  • NIP, surname and first name, the series and the number of  passport or other document (maximum  9 characters, letters and digits without spaces and punctuation marks), possibly a short name in the form ZUS ZFA form.
  • NIP and short name in the ZUS ZPA form.

Use the guide on filling in the form (in Polish).

Your obligations

As a payer you are obliged to settle social, health insurance contributions and the Labour Fund and their payment (to appropriate central accounts of ZUS) for each accounting month.

By 15th day of the month following the settlement month you should submit to ZUS the following documents:

  • ZUS RSA ( when settling the benefits paid to insured persons or notifications on the interruptions in the payment of contributions)

You must also pay contributions by separate transfers to social security, health insurance and Labour Fund) to the central accounts of ZUS within time limit mentioned above.

Where payments of contributions are made from abroad, all payments should be directed to the accounts of  the Social Insurance Institution located in the main branch of Foreign Exchange of the National Bank of Poland.  When making the payment of contributions one should remember  international code of National Bank of Poland (SWIFT), namely NBPLPLPW,  as well as the relevant International bank account number (IBAN):

  • PL 83 1010 1023 0000 2613 9510 0000 (social insurance contributions),
  • PL 78 1010 1023 0000 2613 9520 0000 (health insurance contributions),
  • PL 73 1010 1023 0000 2613 9530 0000 (contributions to the Labour Fund).  

Important!  Make sure that the bank accounts numbers are up to date.  You can check them on the ZUS website.

Payments

When transferring  payments from abroad in the form of a SWIFT message,  in the field ‘Title'  the identification data should be entered, i.e. as given in block II on the application of contribution payer (respectively ZUS ZPA or ZUS ZFA) or in block III on the ZUS ZIPA.

In case of the payment for a given month after the deadline, you will be obliged to include interest for late payment and increase contributions by this amount.  Use the interest rate calculator.

Additional information

If you want to know the rules for registration in the Social Insurance Institution (ZUS) if a representative of a foreign payer is an employee, read the article on this subject.

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