[Poland] Social Security (ZUS) settlement documents: correction only until 1 January 2024

1 January 2024 is the deadline for social security payers to submit corrections to settlement documents filed for the period from January 1999 to December 2021.

1 January 2024 an important deadline for ZUS payers

1 January 2024 is an important date not only because of the beginning of the new calendar year and the entry into force of the minimum wage changes, but also an important date from the point of view of ZUS contribution payers. On that date, the deadline for sending corrections to settlement documents for the period from January 1999 to December 2021 expires.

Corrections to the settlement documents submitted for the period from January 2022 onwards, on the other hand, may be submitted by the payers of contributions within 5 years of the due date of the contributions for the calendar month.

After the expiry of the above deadlines, adjustments to the settlement documents can only be made to the insured person’s account and only by the Social Insurance Institution (ZUS) on the basis of a final court judgment or a legally valid decision.

New deadlines for ZUS corrections now in effect

The above-mentioned time for submitting corrections to ZUS is the result of changes to the deadlines for submitting settlement documents, including the settlement declaration and personal monthly reports, which have been in force since 2022.

The new regulations limit to five years, counting from the due date of the contribution, the period in which the payer is allowed to submit settlement documents and the period in which ZUS prepares them. After the expiry of this period, ZUS can only record data in the accounts of insured persons on the basis of a final court ruling or a legally valid decision.

Therefore, the payer of contributions can only correct the settlement documents that were submitted for the period from January 1999 to December 2021 until 1 January 2024.

Corrections to the settlement documents submitted for the period from January 2022 onwards, on the other hand, can be submitted within five years from the due date of the contributions for the calendar month.

ZUS, in turn, may make corrections and prepare, ex officio, first-time settlement documents if five years have not elapsed from the date on which the deadline for payment of the contributions settled in the given return and report expired. Consequently, after 1 January 2024:

1. For the periods 01/1999 to 11/2018:

• The payer may not submit corrected settlement documents and first-time settlement documents,
• ZUS cannot make corrections of settlement documents and first-time settlement documents on the payer’s account,
• Entries will be posted to the insured’s account on the basis of a final decision and a court ruling;

2. For the periods 12/2018 to 12/2021:

• The payer cannot submit corrective settlement documents,
• The payer may file first-time settlement documents,
• ZUS can correct settlement documents on the payer’s account and produce first-time settlement documents.

Moreover, if an arrears arise as a result of the submitted correction, the payer is obliged to cover the difference in contributions, together with the interest due. On the other hand, if an overpayment of contributions arises, the payer has the right to apply for a refund of the unduly paid contributions.

Read also: ZUS contributions in 2024 will be higher, cost of employment will also increase

HR outsourcing – find out how we can help

We offer HR outsourcing services, thanks to which our clients receive a guarantee that their HR documentation will be handled in a manner compliant with current legislation and the highest security standards. Our offer is addressed both to small and medium-sized companies and large corporations employing thousands of employees. As part of HR outsourcing, we will help you with, among other things:

• register the employer (payer of contributions) with ZUS
• register and de-register employees and contractors with ZUS (Social Insurance Institution)
• prepare the required documentation and support you in contacts with external institutions, including in the event of an audit by the Polish Labour Inspection Authority (PIP) and the Social Insurance Institution (ZUS)
• we also provide an e-file service allowing for full digitisation of personnel documentation

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