Contributions for December and one ZUS account


I wonder how to pay contributions for December 2017? What is the subject of paying the contribution for December and one ZUS account? Have you paid to the three current account numbers so far? Have you already made one transfer to an individual new contributory number?

Jakub, Bielsko

The introduction of one account number for the payment of ZUS contributions from January 1, 2018 raises some doubts. Particularly often the question is which account to pay contributions to for December 2017. From October 2017 to the end of December 2017, the Social Insurance Institution (Zakład Ubezpieczeń Społecznych) sent letters with new numbers of contributory accounts. By the end of 2017, a person running a business will receive information about the individual account number assigned to them. If the payer does not receive a listing of the individual account number or if he loses this information, he should contact the ZUS office or the Call Center.

Payment of the contribution for December and one ZUS account

Contributions for December 2017, as explained by the Social Insurance Institution, can be paid in two ways. It all depends on when the entrepreneur pays the December ZUS contribution.

Payment of contributions for December until December 31, 2017.

If the entrepreneur decides to pay the December contributions by December 31, 2017 (before the payment date), it should be done according to the current rules. When making a payment to ZUS by December 31, 2017, the payer must make separate transfers to the following accounts:

  • social security,
  • health insurance,
  • Labor Fund and Guaranteed Employee Benefits Fund,
  • The Bridging Pensions Fund.

Contributions for December and one ZUS account - payment within the statutory period

When paying contributions for December 2017 within the statutory deadline, i.e. in January 2018, the entrepreneur must make one ordinary transfer to a new individual contributory account number for the aggregate amount of all contributions. Currently, the DRA settlement declaration does not contain the sum of contributions and each payer must add up the contributions indicated in the declaration himself in order to pay the total amount on the NRS.

After January 1, 2018, the existing ZUS bank accounts will be closed. From that date, each entrepreneur makes payments only to the individual contributory account number.