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.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.