Individual accounts for payment of social insurance contributions


From 1 January 2018 employers/payers of contributions for social and healthcare insurance, Labour Fund, Guaranteed Employment Benefit Fund and Bridging Pension Fund will be able to pay these contributions to a single contribution account.

The purpose of assigning individual account to each employer/contribution payer is to improve payment identification and prevent unidentified payments. Individual account number will be the new identification number of a contribution payer.

By 31 December 2017 the ZUS will generate new numbers of contribution accounts (in accordance with the banking standard) and will assign them to the accounts of contributions payers registered in the Central Register of Contribution Payers and provide the contribution payers with information about their new account numbers. The information will be sent by registered mail, in paper form, or through IT system made available by ZUS (PUE) for payers who created their profile.

Contribution payers who receive no information about the new account number by 31 December 2017 are obliged under the law to approach their local ZUS branch to provide them with information about the new account number before the first deadline for contribution payment.

The contribution account numbers generated by ZUS before 31 December 2017 will become active on 1 January 2018.

The law also provides for a simplification in obtaining the ZUS statement on no arrears in payment of contribution. A statement of no arrears or decision on refusal to issue a statement of no arrears issued by ZUS in electronic form bearing verified electronic signature may be used in a printed form by a contribution payer who obtained the same. It will also be possible to verify a statement or decision through a dedicated website upon entering the required data.

 Monika Roman

Monika Roman
Director of Personnel Department
Contract Administration



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