ZUS’s tasks

The Polish Social Insurance Institution (ZUS):

  • establishes benefit entitlement and pays out monthly retirement and other pensions, in 2014 it paid out the above mentioned social security benefits to around 7.2 million to a total amount of PLN 167.4 billion;

  • since 2009 it pays out retirement pensions from monies assembled in open retirement funds, and since 2014 it fulfils the function of a retirement institution, in 2014 it paid out the above benefits to around 4.7 thousand to a combined total of PLN 5.8 million;

  • establishes entitlement and pays out sickness benefits, maternity benefits, carer benefits, compensatory benefits, rehabilitation benefits, funeral payments, in 2014 the above benefits were paid out to a total sum of PLN 16.8 billion;

  • 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; 872.1 thousand such decisions were issued in 2014;

  • checks the validity of a certification for temporary incapacity for work; 450.3 thousand such checks were carried out in 2014;

  • grants to doctors authorisations to issue medical certificates of temporary incapacity for work, and revokes such authorisations in the event of gross negligence in the certifying of a temporary incapacity for work; 144.1 thousand doctors were authorised to issue medical certificates as of the end of 2014;

  • performs disability prevention tasks, including medical rehabilitation and accident prevention; in 2014 medical rehabilitation covered 77,771 persons;

  • establishes the social insurance obligation, assesses and collects social insurance contributions; in 2014 the total amount of collected contributions to social insurance equalled PLN 131,102.7 million;

  • from a part of retirement insurance contributions it takes a contribution for the II (capital) tier of retirement insurance, out of which a part is given over to open retirement funds (OFE), and a part deposited into the subaccounts of the insured; if the insured person has not submitted 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 tier to the insured person’s subaccount, in 2014 ZUS transferred contributions to OFE to the amount of PLN 8,201.3 million;

  • collects and accounts for the contribution to health insurance and transfers it to the National Health Fund (NFZ); in 2014 ZUS transferred to NFZ a total of PLN 61 billion in this respect;

  • collects the contribution to the Labour Fund; ZUS transferred PLN 9.6 billion in this respect for 2014 to the Ministry of Labour and Social Policy;

  • collects the contribution to the Fund of Guaranteed Employee Benefits; the amount of contributions transferred in this respect for 2014 was PLN 390 million;

  • collects and accounts for the contribution to the Bridging Pensions Fund (Fundusz Emerytur Pomostowych, FEP); the amount of contributions transferred in this respect for 2014 equalled PLN 229.3 million;

  • conducts the calculation of contributions held in payees’ accounts and records the contributions within the individual accounts and subaccounts 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 alimony fund;

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

  • sends in the name of pensioners and benefit claimants the due income taxation payments for natural persons to the Polish inland revenue (in 2014 from the Social Insurance Fund the amount of PLN 14,036.3 million and from the Bridge Retirement Fund PLN 23.8 million) as well as submitting to the Polish National Health Fund the due contributions for health insurance for pensioners and benefit claimants (in 2014 a total of PLN 14,928 million was sent from the Social Insurance Fund and from the Bridge Retirement Fund – PLN 26.8 million);

  • awards and pays social pensions; in 2014 ZUS paid benefits to 269 thousand persons to a total amount of PLN 2,267.3 million;

  • awards and pays pre-retirement benefits; in 2014 ZUS paid benefits to 167.6 thousand persons to a total amount of PLN 2,047.9 million;

  • cooperates with governmental administration bodies, with 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 institution and a liaison institution in the field of the Community coordination of social security systems in the area covered within ZUS competence.

Due to the range of its 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.