9.02.2017 Labour law

Changes in settlements with ZUS

Starting from 1 January 2018, all business entities will have their individual accounts at the Social Insurance Institution (ZUS) for effecting all current payments. This follows from a draft bill adopted by the Councils of Ministers amending the Act on Social Insurance System, the Civil Code and certain other acts.

The draft bill introduces individual contributory accounts for remitters of contributions onto which all dues charged by ZUS will be collectively paid.

Also the rules for charging the payments towards arrears at ZUS will change. Should an entity be in arrears with payments to the Fund, current payments will be, in the first place, allocated to cover the outstanding debts and not a current contribution. The proposed solution will therefore significantly change the structure of debt related to contributions being collected by ZUS because current receipts will be charged to the oldest liabilities. In practice, the outstanding contributions will rarely become time-barred.


Mateusz Brząkowski
Senior Associate, Legal Advisor
TGC Corporate Lawyers

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