Mandatory PUE from 1 January 2023? Find out who must sign up!

By 30 December 2022, contribution payers must sign up to the ZUS Electronic Services Platform (PUE). Until now, only the payers accounting for contributions for more than 5 people were required to do it. However, starting with 1 January 2023, it is going to apply to all entrepreneurs, including small companies’ owners, i.e., those employing up to five employees and those paying contributions exclusively for themselves.


What is PUE ZUS used for?

PUE, short for Electronic Services Platform is a part of ZUS and designed to handle ZUS-related matters such social security, health insurance or payment of contributions electronically. By having a PUE account you’re getting:

  • insight into the data collected by ZUS,
  • handing over of insurance documents,
  • access to employee sick leave,
  • submitting applications to ZUS and obtaining a response,
  • creation of electronic documents with data from ZUS,
  • making appointments at ZUS offices.


Mandatory PUE for whom?

The Act of 24 June 2021 amending the Act on the social insurance system and certain other acts imposes an obligation on all contribution payers to hand over documents necessary for the maintenance of both payers’ accounts and insured accounts in electronic form:

Art. 47b.

  1. The contribution payer shall be obliged to set up an information profile in the ZUS teleinformatics system within the time limit referred to in Article 43(1).
  2. In the event of failure to comply with the obligation referred to in paragraph (1), the information profile shall be set up by ZUS for the contribution payer.
  3. The contribution payer shall be obliged to maintain their information profile active in the information and communication system of ZUS while conducting contribution settlements with ZUS.
  4. The contribution payer referred to in paragraph (2) shall be obliged to provide the electronic address to ZUS.

The proposed change is expected to take effect from 1 January 2023.


PUE ZUS – how to sign up?

PUE ZUS account is set up for an individual who is at least 13 years old.

Contribution payer as a natural person can sign up for themselves or to authorise another person (e.g., a representative of an accounting office). For entrepreneurs who run a sole proprietorship, the system will automatically assign the role of the contribution payer to a PUE ZUS account (if the data in the created profile is the same as that one provided in the contribution payer application, e.g., NIP, PESEL).

Contribution payer as a legal person or an unincorporated organisational unit must act through statutory or regulatory representatives or grant a power of attorney to a natural person, such as its employee or an employee of an accounting office.

PUE ZUS – step-by-step instructions:

  1. Go to and then to Register into PUE
  2. Choose the registration option For you / For entrepreneurs / For companies.
  3. Choose the registration method:
  • using the portal (trusted profile, e-card, electronic banking),
  • by means of a qualified electronic signature,
  • using the electronic banking of a bank that provides such a service together with ZUS (for the list of available banks, please go to
  • using the form.
  1. If you register using, qualified electronic signature and electronic banking some of your data is filled out automatically. They also allow you to confirm your identity, so using them does not require a visit to ZUS.
  2. If you use the registration form and choose the register button, fill in all mandatory boxes. You have 7 days after the registration to confirm your identity at any ZUS offices or during an e-visit.


Legal basis:
Act of 24 June 2021 amending the Act on the social insurance system and certain other acts (Journal of Laws 2021, item 1621).


See also