Individual contributory account number


Since 2018, the Social Insurance Institution has been preparing major changes for entrepreneurs. Among them, we can distinguish new rules for paying premiums for individual types of insurance. At the beginning of the new year, the existing accounts intended for the payment of contributions will be closed, and each company will receive an individual number of the contributory account.

What was it like until the end of 2017?

Currently, persons running a business are required to make separate payments to four accounts kept by Narodowy Bank Polski, that is:

  • social security

  • health insurance

  • Labor Fund and Fund of Guaranteed Employee Benefits

  • Bridge Pension Fund.

Each transfer must contain data identifying the company (NIP, REGON, PESEL, name, first name and surname, number and series of passport or ID card), as well as specify the settlement period for which the payment is made. Due to the amount of information provided when making payments, entrepreneurs often make mistakes and contributions go to the wrong accounts. To simplify these settlements, companies will receive an individual contributory account number.


At the end of the year, the accounts operated by the NBP are closed. From January 1, 2018, payments should be made to one ZUS account. So contributions for December, paid no earlier than the beginning of the new year, should be transferred to an individual account.

Individual number of the contributory account for each payer

One account at the Social Insurance Institution (ZUS) is intended to reduce the problematic nature of settling contributions to the accounts of the insured. From the new year, a transfer to the Social Insurance Institution will look similar to a transfer of a bill for a telephone subscription. The entrepreneur will not have to provide identification data or periods for which he makes payments, as has been the case so far.

Since October, ZUS has been sending out letters with an individual account number. If the payer does not receive the message regarding his account by December 31, 2017, he should contact the Institution as soon as possible. The number can be obtained in 3 ways:

  • go to the nearest ZUS facility,

  • call the Call Center on 022 560 16 00

  • check the number on the website


Persons starting their activity in 2018 will be informed about the individual account number by post immediately after opening the account of the contribution payer.

How are premiums posted on one account?

It does not matter whether the entrepreneur runs his own business or employs employees. From January 1, he will make payments by one transfer, regardless of how many people will work in the company and to which insurance they will be reported.

The transfers made by the payer will be proportionally divided into individual insurances and funds in accordance with the most recently submitted DRA declaration.

Each payment will cover in the first place all arrears on the account, together with interest.


Payments in the first place cover social security obligations, then health insurance, FP, FGŚP and FEP.

In the event of overpayments, any transfer between insurances and funds will be automatic.

Sickness insurance with payments to one ZUS account

Persons covered by voluntary sickness insurance will have to pay particular attention to the contributions they make.So far, the sickness insurance contribution was paid together with other social insurance for the so-called account 51. It did not matter that health or FP contributions were not paid. However, due to the fact that ZUS determines the percentage of contributions for insurance and funds, a lower payment to the individual contribution account number may result in the termination of sickness insurance, and thus the entrepreneur will lose the right to benefits in the event of sickness or maternity.

One account at ZUS - settlement of contributions visible on the PUE

The individual account number on the Electronic Services Platform will be visible only from the new year in the payer's file.

After creating the payer's profile, you can easily control settlements and payments on the account.

The amounts to be paid resulting from the DRA declaration are compared with the actual transfer made by the payer. On the profile, you can verify the current balances of contributions to FUS, FUZ, FP and FGŚP. In the event of inconsistencies, it is easy to determine whether the account has an overpayment (MA balance) or underpayment of contributions (WN balance).

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Introduction of an individual bank account to the system

To enter an individual contributory account number in the system, just go to the SETTINGS »COMPANY» TAXES »ZUS tab.

The account number of the given entrepreneur should be entered in the field Individual bank account.

Importantly, the system verifies whether the given account is correct. In case of errors, it does not allow you to save the entered data. The function will be available in the system from January 1, 2018.