Before You Start Before You Start
Starting a Business Starting a Business
Tax obligations Tax obligations
Social security Social security
Running a business Running a business
Closing a business Closing a business

Deregistration of an insured person and a payer

Deregistration of an insured person

In case of closing business activity and reducing the number of the insured in your company, for whom you have to pay contributions for social and health insurance, you must comply with a number of formalities. Sometimes this obligation does not depend on you, for example, a person working on the basis of civil-law contract finds a different basis for insurance (e.g. finds employment under employment contract)

To deregister from insurance a ZUS ZWUA form needs to be used. It is a form that is always submitted when a title to social insurance expires (e.g. employer working under contract of mandate starts to be employed under employment contract or acquires a right to retirement)

If you want to know more about the rules for filling in the ZUS ZWUA form, please read ZUS guide Deregistration from insurance.

Deregistration of a family member of the insured person

You should also know that deregistration of the insured person may necessitate the subsequent activities — completion of additional forms.  This is the case for deregistration due to the expiry of the worker's title to insurance.  In such a situation you need to deregister family members of this person using a ZUS ZCNA form.

If you want to know more about the rules for filling in the ZUS ZCNA form, please read the ZUS guide Notification on data of family members for the purposes of health insurance.

Deregistration of a payer (CEIDG and KRS)

Deregistration of contributions payer takes place in different ways, depending on the type of activity you conduct.

Entrepreneurs entered in CEIDG need to fill in CEIDG form (removal of business activity from register). ZUS, on the basis of this form, will draw up ZUS ZWPA declaration.

If you are a partner of registered partnership, limited partnership, professional partnership or single-member limited liability company, you have to fill in ZUS ZWPA by yourself.

If you pay contributions of any kind (e.g. you are no longer a partner in registered partnership but still conduct a sole tradership), you do not submit ZUS ZWPA.

If you want to know more about completing the ZUS ZWPA forms, read carefully the  ZUS guide Deregistration of the contributions payer.

Before you begin completing the application for deregistration from social and health insurance, read also additional information – Deregistration of an entrepreneur from social and health insurance.

Please note that in case of any doubts you can always contact ZUS by phone or the Internet. You can also visit the nearest ZUS institution.

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