Registration in Social Insurance Institution

You have managed to register your business activity - congratulations.

Now you have to complete the formalities in the Social Insurance Institution (ZUS).

 

Registering a payer and insured person

Registration of economic activities involves a number of obligations. One of them is the payment of social security and health insurance contributions for yourself - as an entrepreneur and for others who help you do business. Since you are an entrepreneur, you are obliged to report insured persons to ZUS.

While fulfilling registration duties in ZUS you should know that the payer is the person responsible for calculating the correct amount of contributions and their payment to ZUS. The insured person is a person who is a beneficiary of the social security system. This is both you - as an entrepreneur and people who help you do business.

If you are an entrepreneur entered in the CEIDG or a partner in a partnership (registered partnership, professional partnership or limited partnership), you must register yourself for social security insurance. The same obligation is also incumbent on the sole shareholder of limited liability company (single-person limited liability company).

You have an activity registered in the CEIDG or a single-person limited liability company and you do not hire employees, check how to register with ZUS as the insured person and what are the rules of paying contributions.

You have 7 days to register with ZUS from the moment of registering your business.

 

Companies registered in CEIDG and ZUS

Owing to single window, ZUS received your data (as a contributions payer). You do not need to fill in and submit ZFA, ZBA forms. However, as a sole trader, you have a dual role - you are both a contributions payer and insured at the same time. This means that you also have to report to the Social Insurance Institution (as a payer you are obliged to report the insured, i. e. yourself). You also report employees and co-workers. You have seven days from the moment when your insurance obligation arises to register the insured (registration of your business, employment of a worker or co-worker). If you are only subject to health insurance, your application to ZUS is made by submitting a ZUS ZZA form (without filling in the ZUS ZUA form). See the instructions for filling in the ZUS ZZA form.

Entrepreneur starting non-agricultural business activity, benefiting from preferential social security contributions, the so-called small ZUS enters as title code 05 70.

After 24 months from the date of commencement of business activity (loss of the right to preferential social security contributions or lack of such right at registration) the appropriate code is changed to 05 10.

Note that 24 months of "small ZUS" mean full months. If you set up a company, e. g. on the second day of a given month, a month later you will be able to change to the "big ZUS" one month later.

Preferential rules for the payment of contributions cannot be applied by partners of a single-person limited liability company. and partners in a registered, limited and professional partnership.

You have an activity registered with CEIDG or single-person limited liability company. and you do not employ workers, learn more about how to register with ZUS as the insured person and how to pay contributions.

 

Registration by CEIDG

If you are setting up a company and you want to register yourself or family members to the insurance in ZUS, you can now do so via CEIDG.  As of 20 May 2017 there is a possibility to register for social and health insurance on  ZUS ZUA (see instructions) and  ZUS ZZA form (see instructions) and:  

Note!  Possibility to submit through CEIDG is applicable only to above-mentioned applications and situations.  If you want to register to insurance your employee, the contractor or a person who works with you, you still need to report it directly to ZUS! 

 

Registration in the National Court Register

If you register a capital company in the National Court Register (e. g. a limited liability company with several shareholders) you should know that the data included in the entry into the National Court Register are automatically transferred to the Central Register of Entities - National Registry of Taxable Persons (CRP-KEP) and the National Official Register of Economic Operators. Entities subject to registration in the National Court Register are obliged to submit NIP-8 form (so-called supplementary data) to the competent tax office. Supplementary data shall include, inter alia, the abbrievated name of the contributor, the date on which the obligation to pay contributions arose, the list of bank accounts, the address of conducting business activity.

On the basis of the basic and supplementary data, ZUS will prepare registration documents of the contributions payer:

  • ZUS ZPA - Registration/change of data of a contributor payer - a legal person or an organisational unit without legal personality,
  • ZUS ZAA - Addresses of business activity of the contributions payer,
  • ZUS ZBA - Information on bank account numbers of the contrbutions payer.

In the case of registration of capital companies, you do not have to submit to the Social Insurance Institution (ZUS) application documents of the contributor. Shareholders are not subject to compulsory insurance (shareholders of partnerships and limited liability companies are subject to insurance).

If you update data in the National Court Register or supplementary data (in NIP-8 applications), ZUS will update the data and prepare documents:

  • ZUS ZPA - within the scope of reporting a change in the data of the contributions payer: a legal person or an organizational unit without legal personality,
  • ZUS ZIPA - within the scope of reporting changes in the identification data of the payer of contributions,
  • ZUS ZWPA - in the scope of de-registration of a contributor / suspension of activity,
  • ZUS ZAA - change of the business address of a contributor,
  • ZUS ZBA - with respect to changing the bank account number of the contributions payer.

In the case of partnerships (limited partnerships, registered and professional partnerships) and single-member limited liability companies, the partners are subject to insurance and are obliged to report themselves, as the payer of insurance (at least for health insurance) to the Social Insurance Institution within 7 days of their registration in the National Court Register (registration does not take place automatically). Each partner of such a company is a payer of own insurance contributions, so he should prepare registration form and submit it to the Social Insurance Institution in electronic form (with a secure electronic signature verified by means of a valid qualified certificate) or in paper form (directly in the ZUS office or by mail):

  • the contributions payer on the ZUS ZFA form, in which he enters his own identification data, i. e. PESEL and NIP number or NIP, REGON and PESEL (if the partner also conducts separate economic activity, other than that conducted in the form of a partnership),
  • insurance for the insured person - on the ZUS ZUA form (or if it is subject only to health insurance - on the ZUS ZZA form), with the PESEL identifier.

See the ZUS guide Are you registering your company with KRS?

If you do not know how to fill in a registration form, please refer to the ZUS guides:

You do not know how to apply for social security and health insurance, we can help you. See the interactive guide Obligations of an entrepreneur starting a business towards the Social Insurance Institution (ZUS). You can also refer to the ZUS guide in this respect: Insurance application/change of the insured person's data notification

Since 2016, e-sick notes have been introduced. Learn more about this subject.

Reduced social security contributions

As a beginning entrepreneur entered in the CEIDG, you are entitled to take advantage of the so-called "small ZUS" - reduced social security contributions for the first two years after registration of activity.

If you do not know whether you are able to take advantage of the so-called "small ZUS", we will help you. Please refer to additional information

Insured in another EU Member State

If you have business activity registered in another EU Member State where you are subject to social security, most probably you do not have to pay contributions to ZUS.

Read about European Health Insurance Card (EKUZ)

Insured in the Agricultural Social Insurance Fund KRUS

If you are a farmer or a member of his family insured in KRUS, registration of business activity or assistance to an entrepreneur (as a family member) does not mean automatic transfer to ZUS.

If you do not know what conditions you have to meet to remain in KRUS, we can help you.  Please refer to additional information.

Hiring employees - registration with ZUS

If you are hiring employees, you must register them for insurance within seven days. Find out more about obligations of employers who is hiring employees.

 

Foreign ZUS payer

Find out how to register a foreign ZUS payer.

The term for payment of contributions and submitting ZUS declarations

Depending on whether or not you hire employees, contributions are paid at different times.

You will be also obliged to submit insurance declarations. Read the article ZUS contributions payer.

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