Legal alert for Poland: Application for deferment of ZUS payment in relation to COVID-19 situation

By Paula Koczara, Bartosz Wszeborowski


The Polish Social Insurance Institution ("ZUS") has announced an assistance package for entrepreneurs facing problems paying current ZUS contributions. The ZUS proposal allows entrepreneurs to pay contributions at a later date.

In addition to the proposed ZUS solutions, on 18 March 2020 the Polish Prime Minister announced that social security contributions will also be covered by the so-called "Anti-crisis Shield" - a package of acts designed to combat the negative effects of the COVID-19 crisis.

Due to administrative and organisational reasons, it is worth using your entitlements as soon as possible. Thus submitting the applications attached to this alert is recommended.

Forms of assistance
  • Postponing deadlines for payment of ZUS contributions for three months from February to April 2020.

  • Three-months suspension of performing the contract concluded with ZUS, in which the instalment or contribution payment deadline was set in the period from March to May 2020, and thus the extending the contract deadline by three months.
Who can benefit?
Entrepreneurs facing difficulty with the current payment of ZUS contributions due to COVID-19, excluding those who have received de minimis public aid which has exceeded EUR 200,000 in the last three years.
Completing the application
  • Applicant's details

  • Justification how the COVID-19 epidemic has affected the entrepreneur’s financial position and the inability to pay by the due date

  • Information on the entity’s financial condition and form of taxation

  • In case of companies with full accounting, the financial statements for 2018 or 2019 should also be attached
Submitting an application 
Next steps 
  • Once your application is accepted, ZUS will send you an agreement for payment of debt in instalments, or suspension of the payment deadline along with documents regarding public aid to the e-mail address or office address provided. 

  • After accepting the documents, these should be signed and forwarded to ZUS by:
    • submitting them in person in the inbox at the ZUS premises 
    • via a post office
    • an e-mail with scanned documents to the competent ZUS department. However, the entrepreneur will be required to send the original documents within 14 days of the end of the epidemic at the latest, otherwise the contract will be invalid, and in this case interest will be charged.

Bird & Bird is ready to assist you in all matters regarding social security, including communications with ZUS.

Application for people not keeping full accounting

Application for persons keeping full accounting