10 most important changes to the Act on Social Security System

The amendment to the Act on Social Security System, signed by the President, is to introduce uniform solutions for granting and paying benefits and to make settlements with payers more transparent. From 2023, each payer of contributions will be required to hold an account on the ZUS Electronic Services Platform (PUE).

The government draft bill amending the Act on Social Security System and certain other acts was signed by the President on 19 August 2021. The amendment is aimed at making the social security system more efficient and rational, introducing uniform solutions for granting and paying benefits and facilitating settlements with payers of contributions, as well as streamlining the functioning of the Social Insurance Institution (ZUS).

Below we present 10 most important changes to be introduced by the amendment to the Act on Social Security System:

1. Covering with social insurance the partners of one-person limited liability companies, and partners of general partnerships, partnerships and limited partnerships – the partners will be covered with social insurance from the day of entering the company into the National Court Register (KRS) or from the day of acquiring shares in the company until the day of deleting it from the KRS or transferring all the shares,

2. Introduction of a compulsory profile on PUE ZUS for all payers of contributions from 1 January 2023 – at present, employers with up to five employees are exempt from this obligation, and if a payer of contributions does not open PUE ZUS account by 30 December 2022, the authority will do it for him by 31 January 2023,

3. Introduction of a provision clearly defining which events are recognised as accidents at work for the purposes of differentiating the interest rate of contributions for accident insurance – payers of contributions will have to indicate the so-called equated accidents (events treated as equal to accidents at work) in the ZUS IWA information,

4. Limitation of the submission of the insurance declaration corrections to 5 years from the due date of the contributions,

5. Introduction of the option to deduct unpaid dues for contributions from benefits paid by ZUS and unduly collected benefits from benefits paid by ZUS,

6. Changes concerning voluntary social insurance for entrepreneurs from 1 January 2022 – for voluntary coverage by pension, disability or sickness insurance, the insurance runs from the date indicated in the application (not earlier than the date of submission of the application to ZUS) until the date of deregistration,

7. Introduction of the possibility to apply for a disability pension if the inability to work arose during the periods of receiving care benefits for which there was no obligation to pay insurance contributions, or no later than within 18 months following the cessation of such periods,

8. Introduction of a new principle of calculating periods of inability to work into one benefit period – periods of previous inability to work will be included in the benefit period if the break between cessation of the previous inability to work and occurrence of a new one does not exceed 60 days. Periods of inability to work which occurred before an interval not exceeding 60 days will not be included in the benefit period if, after the interval, inability to work occurred during pregnancy,

9. Introduction of shortened period of inability to work or inability to perform work due to reasons specified in art. 6 sec. 2 to 91 days, previously 182 days (it does not apply to inability to work referred to in art. 11 sec. 2 item 2 and due to tuberculosis or occurring during pregnancy),

10. Sick pay for days of hospitalisation of 80% of the benefit base (currently it is 70% of the base.

The amendment to the Act is to enter into force 14 days after the date of its publication in the Journal of Laws, with a significant part of the presented changes becoming effective as from 1 January 2022 only.

Learn more: Health contribution in the Polish Order – 3% instead of 9%?

Want to stay up to date?
Subscribe to our newsletter!
Full version

TGC Corporate Lawyers

ul. Hrubieszowska 2
01-209 Warszawa

+48 22 295 33 00

NIP: 525-22-71-480, KRS: 0000167447,
REGON: 01551820200000. Sąd Rejonowy dla
m.st. Warszawy, XII Wydział Gospodarczy