New rules for payment of ZUS contributions from January 2018

From 1 January 2018, rules for payment of ZUS contributions will be changed.  According to them, all contributions to :  

  • social insurance (old-age pension, disability, sickness, accident), 
  • health insurance  
  • funds (the Labour Fund, the Fund of Guaranteed Employee Benefits, Bridge Pension Fund), 

you will pay by a single transfer to a single account!  
Instead of several transfers for particular types of insurance and funds, you will be able to pay contributions by only one transfer.  ZUS will identify the payment on the basis of individual account number assigned to you as the payer of contributions.  It will cover commitments beginning with the oldest claims.     

  • See more information on the current rules for the payment of contributions in the article  ZUS contributions payer.  
  • Read also guides: 

           I settle with ZUS within the framework of conducted business activity

           Obligations of entrepreneur who starts business activity towards the Social Insurance Institution


Where can you get information on the ZUS account number 

You will receive information on your contributions account number by a registered letter from ZUS  by the end of  2017. Check whether ZUS has your present address!  Keep the letter from ZUS with your account number.  Bank will not provide you with this number.  Information on the account number from ZUS will be sent only to you.  

  • If by the end of December 2017 you do not get information from ZUS on the account number, you must contact the Institution.  Information on the account number can be obtained in each branch or a Call Centre of ZUS (tel. 22 560 16 00).  
  • As from 1 January 2018 the existing accounts onto which you pay contributions will be closed.  If  you do not know for any reason (e.g. no letter from ZUS, loss) your account number, you will not be able to pay the contributions.  
  • Before you pay contributions after 1 January 2018, make sure you entered the correct number of your account on the transfer.


How will one account work

Each entrepreneur will be assigned an individual account number (so-called NRS), to which he will pay contributions.  Thus, payments will be immediately credited to his account (the contribution payer's account).  Importantly, in the transfer there is no need to give additional information: NIP, REGON or PESEL.  This will prevent mistakes.  

Check the information on NRS number on ZUS website.
ZUS will share your contribution to the individual insurance and funds on the basis of contributions for the last month, which you entered to return or which ZUS entered (if you are exempted from providing the declaration).  

  • Your contribution will be automatically and proportionally allocated to all the insurance and funds.  This means that by paying money on your own account, you will not be able to determine what kind of contributions you want to pay and the amounts involved (e.g. only health insurance).  
  • In the first place you will pay and then current contributions.  You will not be able to only pay contributions for health insurance, for example if you have outstanding pension contributions (social insurance).  Your payment will cover the oldest arrears with interest first and only then current contributions.
  • If you have contributions arrears, you can use the instalment scheme, which you can conclude with ZUS. Owing to that scheme you can repay debt and at the same time have the right to short term benefits.  On repayment in contact with ZUS.  Branches are sea bream for relief, help prepare the application and other documents.  

If you need additional information on the new rules for contributions payment, contact the Social Insurance Institution 

  • ZUS Call Centre:  22 560 16 00 
  • Skype:  zus_centrum_obslugi_tel 
  • email: 


ZUS warns against fraudsters who can use the moment of sending registered letters with account numbers to entrepreneurs. False letters may be similar to those sent from the Social Insurance Institution. They may also contain a logotype similar to the ZUS logotype. If you have any doubts about the registered letter and your contribution account number, please contact the nearest branch of the Social Insurance Institution (ZUS).

How to check the authenticity of the bank account number received from ZUS?

Each individually assigned bank account number has a characteristic structure. Pay attention first of all to the NIP number which is located at the end. Details are presented in the graphics below:

Additional information

  • Contributions for December 2017, due in January 2018.

          If you want to pay the contributions for December 2017 by 31 December 2017 (i. e. before their due date), you do so on the basis of the existing rules, i. e. you make transfers separately for each                        insurance or fund. If you pay contributions for December 2017 after 1 January 2018, then you make one transfer to the individual number of your contribution account. The existing bank                      accounts of  ZUS will be closed.

  • On the ZUS page you can find answers to the most frequently asked questions about new contributions.

Do you want to know more about the new rules for paying contributions? See the ZUS pages.


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