New deadlines for the ZUS contributions payment

Beginning with January 2022, the deadlines for paying ZUS contributions and submitting settlement documents is going to be changed. For the majority of entrepreneurs, this means a later deadline for their payment.

The payer of contributions will be required to send, by the same deadline, settlement declarations, personal monthly reports and pay contributions for a given month, no later than the following days:

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 payers of contributions with legal personality,
by the 20th day of the following month – for any other payers of contributions.

The deadline for paying the contributions by the 15th day of the month will apply to payers with legal personality, such as:

joint-stock companies,
limited liability companies
cooperatives,
local government units,
higher education institutions,
churches,
political parties.

The deadline for paying the contributions by the 20th day of the month will apply to:

1) natural persons conducting sole proprietorship;

2) organisational units without legal personality:

general partnerships,
professional partnership
limited partnerships
limited joint-stock partnerships,
housing communities,
limited liability company in organisation,
ordinary association.

IMPORTANT NOTE!

The said deadline changes concern the payments of contributions for social insurance, health insurance, FP and FS, FGŚP and FEP settled in documents submitted for January 2022 and for subsequent months.

Legal basis:
– Article 47 Act. 1 of the Act of 13.10.1998 regarding the social insurance system (Journal of Laws of 2021, item 423) – version in force from 1 January 2022.