ZUS is a bank account for every entrepreneur in 2018


Until now, entrepreneurs paid ZUS contributions even to four different accounts, depending on the type of contribution. This caused a lot of trouble, mainly due to the amount of information that had to be provided in order to properly post the transfer. Incorrect data entry, such as the appropriate account number, information identifying the payer, NIP and REGON, as well as the ID of the declaration, made it difficult to settle the payment by ZUS, which was transferred to the account common to all entrepreneurs. From the new year, the situation will change and each entrepreneur will receive a bank account with the Social Insurance Institution (ZUS) to pay contributions.

ZUS bank account - change from the new year

The change from January 2018 will mean that you will not have to make several transfers to ZUS every month. From the new year, one transfer for the appropriate amount for all premiums is enough to one individual bank account. There will also be no need to enter information on who pays the contributions, as the entrepreneur's data will be assigned to his bank account. Thanks to this, the Social Insurance Institution will be able to identify the contributions transferred without any problems. One transfer is also associated with the need to separate payments into individual insurances, which will be on the side of ZUS.

A letter with information from ZUS about the account number

The Social Insurance Institution carries out an information campaign and from October 2017 to the end of December 2017 it will be sending letters with information about the account number to all entrepreneurs. Each person running a business will receive information about the individual account number assigned to him, to which he will pay contributions from January 1, 2018. Information about the NRS will be sent only to contribution payers to the correspondence address or registered office address provided. Entrepreneurs will receive an explanation of this change together with their account number. If the entrepreneur does not collect the correspondence, ZUS will try to determine the current address and deliver information about the NRS. If the payer does not receive the information with the account number by letter or if it is lost, please contact the ZUS office or the Call Center.

It should be noted that if the entrepreneur wants to pay contributions for December 2017 before the date of their payment, i.e. by 31 December 2017, then transfers should be made according to the current rules (he makes separate transfers for social insurance, health insurance, Labor Fund and Guaranteed Employee Benefits Fund and the Bridging Pensions Fund). If the contributions for December 2017 are paid after January 1, 2018, then the new regulations already in force require one transfer to be made to an individual contributory account number. The existing bank accounts of the Social Insurance Institution will be closed on January 1, 2018.

Example 1.

An entrepreneur with 10 employees will pay wages for November 2017 on December 8, therefore contributions for the November wages are shown in the DRA declaration for December (because the obligation to calculate contributions arises in the month in which wages are paid). DRA declarations for December 2017 are submitted to ZUS and paid by January 15, 2018. The entrepreneur pays contributions for December 2017 in January 2018 by one transfer to his contributory account number.

If the contribution payer separately accounts for contributions in two ranges (e.g. business activity and for the nanny), then ZUS will send two numbers of contributory accounts in the information. Contributions from each scope should be paid separately.

ZUS bank account and an error in the information received

The amended provisions of the Act on the Social Insurance System imposed an obligation on the Social Insurance Institution to assign individual bank account numbers to each entrepreneur in Poland. If ZUS informs about the account and it turns out to be incorrect, the person running the business will not be responsible for it. However, it should be remembered that if the entrepreneur does not receive information about the account number, he is obliged to report to ZUS to obtain it.


If ZUS provided an incorrect account number, the entrepreneur is not responsible.

It is worth knowing that the individual contributory account number consists of 26 digits. The constituent parts are a check number, a fixed number, a supplementary number and the entrepreneur's tax identification number. If the entrepreneur is reported to ZUS without a NIP number, the NRS will display a unique number generated by the ZUS system. If the payer has any doubts as to the correctness of the invoice received, the Social Insurance Institution recommends that it be verified. This can be done at www.eskladka.pl, at any facility of the Social Insurance Institution or at the Call Center.

Sickness insurance and NRS

From January 1, the transfer will not contain information about the type of premium, type of payment and the month for which it is paid. Payments for insurance will be settled in the first place against the oldest debt on the account, together with interest. This may have an impact on being subject to voluntary insurance, which is particularly important in the context of being covered by voluntary sickness insurance, which ceases after the premium is not paid, and this is how ZUS will interpret too low payments from the new year.