What is the deadline for registering an employee with ZUS?
You have exactly 7 calendar days from the day your employee starts work. The deadline is counted from the day following the establishment of the employment relationship.
The 7-day period includes all days – Saturdays, Sundays, and public holidays. If the last day falls on a non-working day, you can submit the registration on the next business day. This rule stems from Article 36(4) of the Social Insurance System Act.
Example of deadline calculation
You hire an employee on January 15, 2026. They start work on that day. The 7-day period begins on January 16. The last day for registration is January 22, 2026.
Which form should you use to register an employee?
To register an employee under an employment contract, you use the ZUS ZUA form. This document serves to register a person for both social insurance and health insurance simultaneously.
| Form | Purpose | When to use |
|---|---|---|
| ZUS ZUA | Social insurance + health insurance | Employment contract, civil contract with full contributions |
| ZUS ZZA | Health insurance only | Civil contract with overlapping insurance titles |
| ZUS ZCNA | Family member registration | Adding employee’s family to health insurance |
| ZUS ZWUA | Deregistration from insurance | Termination of employment |
What data is required to register an employee?
To complete the ZUS ZUA form, you need a full set of the employee’s identification data and information about their employment conditions.
Employee data
- PESEL number (or passport series and number if the employee doesn’t have a PESEL)
- First and last name
- Date of birth
- Residential and registered address
- Occupation code (6-digit code from the occupation classification)
Employment data
- Date of insurance obligation (first day of work)
- Insurance title code: 01 10 for employees under employment contracts
- NFZ branch code corresponding to the residential address
If your employee is a foreigner without a PESEL number, Progress Holding can help you obtain this number before ZUS registration. We offer comprehensive support for registering foreign workers in the Polish insurance system.
How to register an employee via eZUS step by step?
You submit employee registration electronically through the eZUS platform (formerly PUE ZUS). Since January 1, 2023, every contribution payer is required to have an account on this platform.
Registration instructions via eZUS
- Log in at www.zus.pl and go to the ePłatnik tab
- Select “Kreatory” → “Obsługa ubezpieczonego” → “Zgłoszenie ubezpieczonego”
- Enter the employee’s identification data (PESEL, first name, last name)
- Enter residential and registered addresses
- Select insurance title code 01 10 for employment contracts
- Enter the date of insurance obligation
- Specify the occupation code and NFZ branch
- Verify the data and sign the document with a trusted profile or qualified signature
- Submit the form to ZUS
The employee must confirm the data in the form with their handwritten signature. Print one copy of the ZUS ZUA form for signing and keep it in the personnel file.
How much are ZUS contributions for an employee in 2026?
You calculate contributions based on the gross salary. Some contributions are financed by you as the employer, while others are deducted from the employee’s wages.
| Contribution type | Total rate | Employee pays | Employer pays |
|---|---|---|---|
| Pension | 19.52% | 9.76% | 9.76% |
| Disability | 8.00% | 1.50% | 6.50% |
| Sickness | 2.45% | 2.45% | 0% |
| Accident* | 1.67% | 0% | 1.67% |
| Health | 9.00% | 9.00% | 0% |
| Labor Fund | 2.45% | 0% | 2.45% |
| FGŚP | 0.10% | 0% | 0.10% |
*The accident rate of 1.67% applies to companies with up to 9 employees. For larger enterprises, it ranges from 0.67% to 3.33% depending on the industry.
You pay contributions for employees by the 15th of the following month if you run a limited liability company or joint-stock company. Sole proprietors and civil partnership owners have until the 20th of the month.
What are the penalties for late employee registration with ZUS?
Exceeding the 7-day deadline for employee registration can result in a fine of up to PLN 46,000. This amount has been in effect since June 1, 2025, following an amendment to the Social Insurance System Act.
ZUS can impose financial sanctions, but in practice, a short delay usually requires only immediate document submission. More serious consequences include audits, payment of overdue contributions with interest, and criminal liability under Article 219 of the Penal Code.
How to correct errors in registration?
Correct identification data errors (PESEL, surname) using form ZUS ZIUA. Errors in the insurance obligation date or insurance title code require deregistering the employee (ZUS ZWUA) and re-registering with correct data.
What does it look like in practice? Progress Holding experience
Based on an analysis of over 800 registration processes we conducted at Progress Holding for our clients, we identified the most common mistakes made by new employers.
Top 5 mistakes when registering employees with ZUS
- Counting the deadline from the contract signing date – the 7-day period runs from the first day of work, not from signing the contract. If the contract was signed on March 1 with a work start date of March 15, the registration deadline is March 22.
- Missing occupation code – since May 2021, the occupation code is mandatory. Omitting it results in rejection of the registration.
- Incorrect insurance title code – for employees under employment contracts, always use code 01 10, not 04 11 (which applies to contractors).
- Date discrepancy – the date of social and health insurance obligation must be the same for employees under employment contracts.
- Missing employee signature – the employee must sign the printed ZUS ZUA form, even when submitting electronically.
At Progress Holding, we take full responsibility for timely and accurate employee registration with ZUS. Our accounting office serves over 150 companies employing foreigners in Poland. If you need support in this area – contact us.
Frequently asked questions
Can I register an employee with ZUS before their start date?
Yes, you can submit the ZUS ZUA form earlier. In the “date of insurance obligation” field, enter the future date – the actual day the employee starts work.
How can I check if my employer registered me with ZUS?
Log in to your account on the eZUS platform (www.zus.pl) and go to the “Ubezpieczony” (Insured) tab. You will see your registration history with dates. You can also call the ZUS hotline at 22 560 16 00.
What should I do if the employee doesn’t have a PESEL number?
Leave the PESEL field empty and enter the passport or ID card series and number in the identity document field. Progress Holding offers PESEL acquisition services for foreigners – we handle this before the first day of work.
Do I need to register an employee on a probationary contract?
Yes, every employee under an employment contract – including probationary periods – must be registered with ZUS within 7 days of starting work. The type of contract doesn’t matter.
How do I register an employee’s family members for health insurance?
Register family members using form ZUS ZCNA. This applies to spouses, children up to 18 years old (or 26 if studying), and parents living in the same household.
Summary
Registering an employee with ZUS is an obligation you must fulfill within 7 calendar days from their first day of work. Use form ZUS ZUA and submit it electronically via the eZUS platform. Remember the correct insurance title code (01 10 for employment contracts) and occupation code. Late registration can result in fines up to PLN 46,000.
Need professional support with payroll and HR services? Contact us at Progress Holding by phone at +48 603 232 418 or email office@progressholding.pl. We specialize in serving companies employing foreigners – we’ll handle all ZUS formalities for you.
