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One of Polish business owners' most important obligations is paying mandatory social insurance contributions every month. But what happens if we fail to meet this obligation and forget to pay on time? This article describes all possible consequences: from late-payment interest and an additional charge to potential criminal liability.
The obligation to pay ZUS contributions on time – legal basis and key contribution payment deadlines
Under Article 46(1) of the Social Insurance System Act, every contribution payer must calculate, deduct, settle and pay the contributions due for each calendar month.
Article 47(1) of the same Act specifies the key deadlines for submitting settlement declarations and paying contributions for a given month. They are:
- By the 5th day of the following month – for budgetary units and local-government budgetary establishments;
- By the 15th day of the following month – for contribution payers with legal personality (including limited liability companies, joint-stock companies, simple joint-stock companies, as well as foundations, associations and cooperatives);
- By the 20th day of the following month – for other contribution payers (including individuals running sole proprietorships and all partnerships: general partnerships, professional partnerships, limited partnerships and limited joint-stock partnerships).
Failure to fulfil these obligations within the above deadlines may have numerous consequences and lead to very serious problems.
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Late-payment interest – you will ultimately pay more for insurance than if you had paid on time!
First on the long list of potential problems is, of course, late-payment interest.
Interest means that we ultimately have to pay more than we would if our obligation to ZUS had been settled on time.
Interest on ZUS arrears accrues by operation of law, meaning that it starts accruing automatically from the day following the payment deadline until the day of actual payment. Its amount depends on the current rate and the length of the delay.
To avoid doubts about the exact interest amount, it is worth calculating it using the special calculator provided for this purpose by the Social Insurance Institution (https://www.zus.pl/firmy/rozliczenia-z-zus/kalkulator-odsetkowy-dla-platnikow-skladek-zus).
Remember that, under Article 23(1a) of the Social Insurance System Act, late-payment interest is not charged if it does not exceed 1% of the minimum wage.
An additional charge of up to 100% of unpaid ZUS contributions: double the ZUS liability
Late-payment interest may not be the only consequence of failing to pay mandatory social insurance contributions on time.
Under Article 24(1a) of the Social Insurance System Act, ZUS may impose an additional charge of up to 100% of unpaid contributions on a payer who failed to pay on time or paid less than the amount due.
Forgetting to pay contributions on time may therefore, in addition to interest, mean having to pay twice the amount owed...
Does failure to pay ZUS contributions on time mean no benefits? ZUS debts and sickness, care and maternity benefits
Since 2022, failure to pay sickness insurance contributions on time no longer automatically results in losing entitlement to sickness, care or maternity benefits.
Entitlement to these benefits is retained if the debt does not exceed 1% of the minimum wage.
If the debt exceeds 1% of the minimum wage but is repaid within six months of the date entitlement to the benefit arose, ZUS will pay the benefit from the date that entitlement arose.
Repayment after the six-month deadline means that the benefit will be payable only from the date the entire debt is repaid.
Enforcement of a business owner's ZUS debt and related additional costs (reminder and enforcement costs)
Business owners and payers who do not wish to cooperate with ZUS and voluntarily repay their debt to the institution must bear in mind that the Social Insurance Institution has the right to recover contribution debts compulsorily.
ZUS may issue an enforcement title and refer the case for administrative enforcement, and, if that proves ineffective, also to a court.
Debtors should therefore be prepared for:
- Recovery of arrears from a bank account;
- Securing and seizing assets, including movable property and real estate (among other things, through a possible ZUS application to the district court for registration of a compulsory mortgage);
- Establishment of a tax lien;
- Reminder and enforcement costs being added to the debt.
Other consequences of not paying ZUS contributions on time in 2025 and 2026 – criminal liability or exclusion from public procurement
This is still not the end of the possible consequences of failing to pay ZUS contributions!
ZUS may also file a report of a crime or petty offence concerning its debtor under:
- Article 98 of the Social Insurance System Act – for an offence against the Act's provisions, which may also involve failure to fulfil the obligation to pay contributions by the prescribed deadline (a breach punishable by a fine of up to PLN 46,000);
- Article 218 of the Criminal Code – where an employee's rights arising from employment or social insurance have been maliciously or persistently violated (punishable by a fine, restriction of liberty or imprisonment for up to two years);
- Article 219 of the Criminal Code – where, in breach of social insurance law, required data have not been reported, or false data affecting entitlement to benefits or their amount have been reported (punishable by a fine, restriction of liberty or imprisonment for up to two years);
- Article 284 of the Criminal Code – where insurance contributions have been misappropriated, that is, collected from an employee but not transferred to the Social Insurance Institution (punishable by imprisonment for up to three years).
Remember also that ZUS may additionally:
- Exclude a debtor as a contractor from a public procurement procedure;
- Apply to the bankruptcy court for the debtor to be declared bankrupt or deprived of the right to run a business or hold a particular role;
- Apply for a change to the business owner's entry in the National Court Register.
If you found this article interesting, explore our HR and payroll services and read how we can help you:
Summary
Consequences of not paying ZUS contributions in 2025 and 2026: interest, an additional charge, enforcement, fines and even imprisonment!
The main possible consequences of not paying ZUS contributions are therefore:
· Late-payment interest;
· An additional charge of 100% of the unpaid contributions;
· Possible loss of benefits (in certain situations);
· Enforcement and associated costs (including reminder and enforcement costs);
· Potential criminal liability;
· Exclusion from a public procurement procedure;
· An application by ZUS for the debtor to be declared bankrupt or deprived of the right to run a business or hold a particular role;
· A change to the business owner's entry in the National Court Register.
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