ZUS’s tasks

The Polish Social Insurance Institution (ZUS):

  • establishes benefit entitlement and pays out monthly retirement and other pensions;

  • establishes entitlement and pays out sickness, maternity, carer, and compensatory allowances, rehabilitation benefits, funeral grants;

  • carries out medical examinations and issues decisions for the purposes of establishing the entitlement to social insurance benefits, other benefits payable by ZUS and for non-insurance purposes;

  • checks the validity of a certification for temporary incapacity for work;

  • authorizes doctors to issue medical certi fi cates about incapacity for work and withdraws these authorizations in case of mistakes in issuing medical certificates;

  • performs disability prevention tasks, including medical rehabilitation and accident prevention;

  • establishes the social insurance obligation, assesses and collects social insurance contributions; 

  • it takes a contribution for the II (funded) pillar of old-age pension insurance from a part of old-age pension insurance contributions, a part of which is given over to open pensions funds (OFE), and a part deposited into the sub-accounts of the insured; if the insured person has not submitt ed a declaration stating that a part of contributions are to be transferred to an OFE, ZUS credits the entire retirement insurance contribution for the II pillar to the insured person’s sub-account;

  • collects and accounts for the contribution to health insurance and transfers it to the National Health Fund (NFZ); 

  • collects the contribution to the Labour Fund; 

  • collects the contribution to the Fund of Guaranteed Employee Benefits;

  • collects and accounts for the contribution to the Bridging Pensions Fund (Fundusz Emerytur Pomostowych, FEP);

  • conducts the calculati on of contributi ons held in contributi on payer’s accounts and records the contributions within the individual accounts and sub-accounts of the insured;

  • keeps accounts of contribution payers and books contributions to insured persons’ individual accounts;

  • controls contribution payers in discharge of their contribution payment duties and checks the correctness of exercising the tasks entrusted to payers by law (such as payment of various types of allowances), as well as vindicates liabilities in respect of social insurance and health insurance contributions;

  • maintains the insured persons’ individual accounts and the sub-accounts under these accounts, as well as the Central Register of Insured Persons;

  • maintains the Central Register of Open Pension Funds Members;

  • maintains the contribution payers’ records and the Central Register of Contribution Payers;

  • administers the monies of the Social Insurance Fund as well as those of the Maintenance Fund;

  • manages the Demographic Reserve Fund (Fundusz Rezerwy Demograficznej, FRD);

  • sends in the name of pensioners the due income taxation payments for natural persons to the Polish inland revenue as well as submitting to the Polish National Health Fund the due contributions for health insurance for pensioners and benefit claimants;

  • awards and pays social pensions;

  • awards and pays pre-retirement benefits; 

  • promotes knowledge about social insurance in Poland; carries out its own educational initiatives for school children and projects for university students;

  • cooperates with governmental administration bodies, foreign insurance institutions and international organisations;

  • plays the role of a competent institution and a liaison body in the implementation of international conventions and agreements in the field of social insurance, and handles benefits payable in accordance with these conventions and agreements;

  • plays the role of a competent insti tuti on and a liaison body in the field of the EU coordination of social security systems in the area covered within ZUS competence.

Due to the range of exercised tasks the Social Insurance Institution is one of the biggest public institutions in Poland. ZUS combines financial functions (contributions collection, benefits payment, tax collection on behalf of pensioners) with the functions of an institution that should provide its clients – beneficiaries and contribution payers – with a sense of security connected with the reliable fulfilment of the social mission entrusted to it.