All ZUS contributions in one bank transfer starting 2018
November 28, 2017
ZUS (The Social insurance institution) takes further steps to facilitate businesses. From 1 January 2018, entrepreneurs will pay their social insurance contributions by a single bank transfer rather than 3 or even 4, as it has been so far. Please note that the bank accounts used to pay ZUS contributions remain active only until 29 December this year, so all transfers made to these accounts after said date will be returned to the account of the payer.
On 31 December 2017 at the latest, every payer of contributions should receive a letter from ZUS with their individual contributory number to which they should pay contributions from 1 January 2018 onwards. Entrepreneurs starting business in 2018 will receive their number of contributory account by post immediately after registration with ZUS. This will be done via a regular transfer, and not the one dedicated only for social insurance as it has been so far. The amounts paid will then be distributed towards all the types of contributions incurred by the payer, i.e. social insurance, health Insurance, Labour Fund, Employees’ Guaranteed Benefits Fund and Bridge Pensions Fund. ZUS will make that division based on contributions for the last month that have been shown on the statement of account, or entered by ZUS for payers who are exempt from the obligation to submit contributions declarations. The new transfer form will not include information on either the period of time or on the insurance type that the payment applies to.
| Amount of contributions to be paid as entered to the settlement declaration for the last month, e.g.: PLN 10 000 | ||
| social insurance | health insurance | Labour Fund and Employees’ Guaranteed Benefits Fund |
| PLN 7 000 | PLN 2 000 | PLN 1 000 |
| Settlement of payment in the amount of for example PLN 10 000 from 15 January 2018 | ||
| social insurance | health insurance | Labour Fund and Employees’ Guaranteed Benefits Fund |
| 70% – PLN 7 000 | 20% – PLN 2 000 | 10% – PLN 1 000 |
| Share percentage of contributions in the total number of contributions to be paid | ||
| 70% | 20% | 10% |
Retrieved from zus.pl
If an entrepreneur settles his contributions in one range of the declaration (e.g. 1-39), they will receive 1 contribution account number, but in the event they settle contributions in more than one range of the declaration (e.g. 1-39 and 50-59), they will receive 2 separate numbers.
The contributory account number will consist of 26 digits. This number will include ZUS identification number and the payer’s tax identification number (NIP).
| 2 digits | 11 digits | 3 digits | 10 digits |
| NN | 60000002026 | NNN | NNNNNNNNNN |
| Control number | fixed number | supplementary numer | your TAX ID |
Retrieved from zus.pl
After receiving a letter with an individual contributory number, one should make sure that it is in fact a letter from ZUS. You should verify whether the received account number includes the right ZUS identifying number: ZUS 60000002 026 (digits from 3 to 13), whether the account comprises your tax identification number (NIP), and whether the letter is printed on paper with a colourless logo of ZUS and e-SKŁADKA logo. In case of any doubt as to the authenticity of the information received, an individual contributory account can be always confirmed in any ZUS office or by contacting the CALL CENTRE (COT).
If an entrepreneur does not receive information on their individual contributory account by the end of the 2017 or has lost the letter, they should report as soon as possible to any ZUS office or contact the Call Centre of Social Insurance Institution: 22 560 16 00. A payer who does not know their individual contributory number will not be able to make any payments towards ZUS social insurance contributions after 1 January 2018. ZUS has launched a NRS numbers search engine on its website. When using to the search engine, please provide the identification details that the payer submitted upon registration with ZUS.
The search engine can be also used by accountancy offices, agents or third parties making the payments of ZUS contributions on behalf of the entrepreneur concerned.
Should there be any arrears on the payer’s account, the payment will in the first place be set off against the oldest arrears for the social insurance, health insurance, the Labour Fund, Employees’ Guaranteed Benefits Fund and Bridge Pensions Fund, respectively. Thanks to such manner of settlement, the interest on arrears for unpaid contributions will not accrue.
An entrepreneur is subject to voluntary health insurance provided they pay contributions timely. It should be noted that whenever an entrepreneur has outstanding contributions and the payment made toward these contributions is too low, so that after covering the outstanding contributions it is not sufficient to cover the current contributions, such entrepreneur will not be subject to voluntary health insurance.
A payer of contributions who is in contributory debt and cannot pay them off all at once and yet wants to benefit from health insurance may enter an instalment plan. To do so, they should apply to the reliefs and redemptions adviser.
All liabilities paid under an instalment plan or with a deferred payment date will also be paid to an individual contributory account number by means of the single transfer, together with the current contributions, but this is possible only when the payment is made before the assigned instalment plan and current contributions deadline. In any other case, the payer of contributions needs to make 2 separate transfers.
In debt enforcement procedures, they will be paid to the bank account indicated by ZUS and specified in the relevant enforcement orders or seizures warrants concerning the contributions payers’ bank accounts.
Foreign payers will also receive their personal contributory account number, which will be IBAN compliant.
