ZUS – one wire transfer instead of four

Today, an entrepreneur who wants to pay ZUS contributions is obliged to make wire transfers to particular bank accounts of the authority. The Ministry of Family, Labour and Social Policy is planning to introduce a substantial simplification for entrepreneurs. A draft bill involves introduction of individual bank account for each contribution payer, where a payer will not have to make separate transfers of each contribution, but will do that to a single bank account number with a single transfer.


A single transfer to ZUS will replace today’s contributions for:

  • social insurance,
  • health insurance,
  • The Labour Fund and Fund of Guaranteed Employee Benefits,
  • The Bridging Pensions Fund.


The changes will limit the number of information provided in payment documents and thus reduce the number of errors made by the payers and make the settlements system more efficient.


The project also includes easier issuing of clearance certificates and in this way equalizing paper and electronic certificates. A payer with an account in the tax portal pue.zus.pl will be able to apply for a certificate themselves and download its electronic version.


The amendments are to come into effect on 1 January 2018. The remaining provisions, regarding e.g. clearance certificates, within 14 days of the act being introduced.



Contact info

Poland Zalewski Consulting addressesAddresses:

Warsaw office:

Filip Roger Zalewski
Poland Zalewski Consulting
Cafelco Consulting Poland Sp. z o.o.
ul. Modlińska 129 / U10
03-186 Warsaw

Accounting department:

Dorota Ostafińska
Poland Zalewski Consulting
Cafelco Consulting Poland Sp. z o.o.
ul. Torfowa 2
30-384 Cracow
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