If you are an entrepreneur it is your responsibility to pay Social Security contributions for yourself as well as your family members and employees. Remember to make your payments on time. You will be charged late interest for each day of delay. In the worst case scenario, if you use voluntary sickness insurance, you may lose it. Read the article to the end and find out how to pay ZUS premiums.
Where to pay ZUS contributions?
You pay contributions for yourself and all your insured employees in one transfer to your individual Social Security account number (NRS). You will receive the NRS number in the mail after creating an account for a premium payer. ZUS will use the NRS number to record and settle payments on your account. It is not necessary for you to list which contributions you pay and how much they are. ZUS will divide the money you receive into individual insurances and funds on its own. It will do this on the basis of the last month’s contributions you wrote in your tax return or those written by ZUS (if you are exempt from submitting returns). Remember, if you are in arrears with your contributions, the money transferred will first cover the arrears and then the current contributions.
How do I pay my ZUS contributions? – Deadlines for paying contributions
You will pay your contributions to ZUS on the same dates as you submit your settlement declaration and personal monthly reports, which means
- by the 5th day of the following month – in case you are a budgetary unit or a local government establishment,
- up to the 10th day of the following month – for natural persons who only pay contributions for themselves,
- by the 15th day of the following month – in a situation where you also pay contributions for your employees.
If the day on which you have to pay the premiums falls on a weekend or a holiday, the deadline is moved to the first working day.
What should I do if I have overpaid?
At any time you can check your balance with ZUS on the ZUS Electronic Services Platform. In order to determine whether there is an overpayment on your account, you may also submit an application (in an electronic or paper form) to ZUS with a query. If you have an overpayment, you will be notified of this fact. In this situation, you can apply to ZUS for a refund of the overpayment or it will be transferred to future contributions.
