The new rules for payment and settlement of contributions collected by the Social Insurance Institution (Zaklad Ubezpieczen Spolecznych – ZUS) have come into force since 1 January 2018. Payers pay all contributions due for all types of insurance and to all funds by means of one payment, using a regular payment document.
Payments are marked with the payer’s Individual Number of Contribution Account (NRS) and then posted and settled to cover proportionally the contributions due, as indicated by:
- the contributions share as shown in the declaration for the relevant settlement period; or
- in the absence of the settlement declaration for the account) the universal division of contributions based on current contribution interest rates.
The oldest receivables on a given account are covered first.
ZUS collects social insurance contributions and contributions for:
- the Bridging Pension Fund (BPF),
- health insurance,
- the Labour Fund and the Guaranteed Employee Benefits Fund (LF and GEBF).
Contributions to all funds and types of insurance are settled and distributed after settling payments on payers’ accounts based on their settlement documents.