Good Practices in Social Security Good Practices in Social Security

The identification and sharing of good practices helps social security organizations and institutions to improve their operational and administrative efficiency.

In the context of the ISSA, a good practice is defined as any type of experience (e.g. an action, a measure, a process, a programme, a project, or a technology) implemented within a social security organization that fosters the improvement of its administrative and operational capacities, and/or the efficient and effective delivery of programmes. The good practices selected by the ISSA focus on topics related to the priorities as defined in the programme and budget of the Association. The good practices are from member institutions of the ISSA and are primarily collected through the work of the  ISSA Technical Commissions and the ISSA Good Practice Awards.

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E-Contribution (e-Składka): Changing the rules for payment and settlement of contributions collected by ZUS – Introduction of individual numbers of contribution accounts

E-Contribution (e-Składka): Changing the rules for payment and settlement of contributions collected by ZUS – Introduction of individual numbers of contribution accounts

Social Insurance Institution | Poland
E-Contribution (e-Składka): Changing the rules for payment and settlement of contributions collected by ZUS – Introduction of individual numbers of contribution accounts

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.   

Implementation year2018
Topics: Compliance and contribution collection, Information and communication technology
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