Registration for the social and health insurances in Poland

August 24, 2021

Registering for the social and health insurances in Poland seems a challenge? Whether it concerns a company* or a sole trader ship, visiting ZUS (the Social Insurance Institution in Poland) may be stressful. In fact, there are many mysterious abbreviations associated with this process: ZUS ZPA or ZUS ZUA. What do they mean? What to do if a case becomes more complicated and a foreign employer needs to be registered? After reading this guide, you will know the basics of registering a company or a sole trader ship with ZUS.

*by company we mean: limited liability company, joint-stock company, limited partnership, unlimited partnership, professional partnership

Registration of a company for insurances

We start the registration of a company by registering it with KRS (National Court Register). To do this, an application must be submitted to the registry court, which will result in assigning the company NIP and REGON numbers. From July 1, 2021, it is not possible to submit a paper-based application.

Then, within 7 days, the NIP-8 form is submitted to the tax office, by means of which data such as: short name of the contribution payer, date of the obligation to pay contributions, bank accounts, business address are completed.

Data from KRS and the tax office are automatically transferred to ZUS. Based on them, ZUS officers prepares application documents of the contribution payer by themselves:

• registration of the contribution payer ZUS ZPA,
• information about bank accounts ZUS ZBA,
• information about the business addresses ZUS ZAA.

After completing the registration process and setting up a company account, the employer, in electronic or paper form, registers employed persons for insurance within 7 days of starting the employment relationship. It is also possible to register family members for insurance:

• ZUS ZUA – registration for social security and health insurance,
• ZUS ZZA – registration only for health insurance,
• ZUS ZCNA – registration of family members.

Registration of shareholders with the Social Insurance Institution

If a company registered with KRS has shareholders, who are natural persons, they must be reported as contribution payers. The deadline for reporting is 7 days from the date the insurance obligation arises.

Documents, that must be filed by the shareholders, are:

• ZUS ZFA – registration of the contribution payer – if the shareholder also runs a separate business activity, other than a partnership

Then, registration of himself/herself as an insured person:

• ZUS ZUA – registration for social and health insurance

             or

• ZUS ZZA – registration for health insurance only

The obligation to register of shareholders for insurance applies to limited partnerships, partnerships, general partnerships and single-member limited liability company.

The registration of a shareholder for insurance is carried out same as the registration of an entrepreneur. However, it should be remembered that shareholder do not have the possibility to benefit from tax reliefs, as do people registered in CEIDG.

Do you need help with registering a company for social or health insurance? Our specialists have already registered over 300 companies in 18 years of experience. Let us guide you through this process without any stress. Click on the image above or send us an email: office.warsaw@vgd.eu.

Registration of the sole trader ship for insurances

When setting up a company, an application for entry in the business activity register (CEIDG-1) should be submitted. This can be done in the registration authority, i.e. in the commune or the municipal office.

We receive the following data from the ZUS registration:

• Taxpayer Identification Number (pol. NIP – Numer Identyfikacji Podatkowej),
• REGON number,
• entry in the register,
• registering an entrepreneur as a contribution payer to the Social Insurance Institution.

Based on above, ZUS prepares the following documents: 

• ZUS ZFA – registration as a contribution payer
• ZUS ZBA – information about bank accounts as a contribution payer
• ZUS ZAA  – information about company addresses.

Then, after registering a business, within 7 days from the date of its commencement, it is mandatory to apply for health and social insurance, if the entrepreneur has no other insurance. It applies also to members of his family. This can be done by submitting the following forms together with the CEIDG-1 application to a registration authority. On this basis, ZUS will save all information on the insured person’s account.

Forms to use when reporting an insured person:

• ZUS ZUA – registration for social and health insurance,
• ZUS ZZA – registration for health insurance only,
• ZUS ZCNA – application for health insurance of a family member.

The registration is valid from the date on which the company was started.

If the entrepreneur employs people to work, he must report them to insurance on the following forms:

• ZUS ZUA – registration for social and health insurance,
• ZUS ZZA – registration for health insurance only,
• ZUS ZCNA – application for health insurance of a family member.

How not to pay ZUS? Legal ways

“Ulga na start“ program

When starting a business, you can take advantage of a relief, so-called “Ulga na start”. Undoubtedly, it is then necessary to be registered in the Central Register and Information on Economic Activity (CEIDG), but there is an exemption from being subject to compulsory social insurance for a period of 6 months from starting a business.

In order to take advantage of “Ulga na start” the following conditions must be met:

• business activity is commenced for the first time or it is restarted 60 months after its last suspension or termination,
• business activity is not conducted for a former employer for whom activities that fall within the scope of a current activity were performed in the current or previous calendar year.

Documents can be delivered to ZUS in:

• electronic form:
  • via Płatnik software – by the use of a qualified certificate
  • via an electronic platform, Platforma Usług Elektronicznych (PUE)
• paper form – directly in ZUS or via post/courier.

Non-registered activity

There is such a thing as “non-registered activity”. This is a good way to test your business idea. The conditions that must be met to avoid registration are:

• monthly income does not exceed 50% of the minimum wage in a given month
• not running a business for the last 60 months
• the activity does not require a license, concession or permit

Pros of the non-registered activity:

• no registration with CEID
• no social or health contribution
• no income tax advances.

It should be remembered that the period of non-registered activity is not taken into account when determining the old age or disability pension.

More tips for paying NO ZUS contributions you can find in the guidebook created by ZUS (available only in Polish).

Registration with ZUS – Foreign Employer

Foreign Employer who is a ZUS contributions payer

A foreign employer obliged to pay contributions to the Polish system should:

1. Obtain a NIP number – the application must be submitted to the Head of the II Tax Office Warszawa Śródmieście, ul. Jagiellońska 15, 03-719 Warsaw.
2. submit a completed form to ZUS:

• ZUS ZPA – a legal person or an organizational unit that does not have legal personality,,
• ZUS ZFA – a self-employed natural person.

Employee who is a ZUS contributions payer

An employee employed by a foreign employer who has taken over the duties of a contribution payer applies to ZUS to become a contribution payer. Then, he should:

1. obtain NIP number – an application must be submitted to the head of the tax office, in accordance with the place of residence in Poland.
2. Fill out and submit to ZUS the following forms together with a copy of the agreement on taking over the payer’s obligations with a foreign employer and a copy of the decision on granting the NIP number:

• ZUS ZUA – registration for social and health insurance,

    or

• ZUS ZZA – registration for health insurance only,

   and

• ZUS ZAA – providing the address of a foreign entity with which an agreement on taking over the obligations of a foreign payer has been concluded.

Do you need more info about company registration in Poland?

Take a look at our articles that are a part of series #StartBusinessInPoland You will find out in them the most useful information about:

• General information about how to start a company in Poland
• What to choose: full or simplified accounting?
• Suspension of business activity in Poland

Autor: Joanna Czechowska