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ZUS social insurance for foreigners in Poland: who is registered and by whom

By MałgorzataPublished Updated

A foreigner working in Poland is subject to ZUS social insurance on the same rules as a Pole. For employees and most mandate workers the payer (employer or client) registers you and pays the contributions. A person running a business registers themselves, within 7 days from the day the obligation starts.

Short answer. Registration is the payer’s duty for employees and mandate workers. You only confirm the data by hand-signing. Check that you are registered and keep the confirmation.

Who is insured

  • Employees, people working on a contract of mandate or another service contract to which the mandate rules apply, and people running a non-agricultural business are compulsorily subject to pension and disability insurance (art. 6(1) of the social insurance act).
  • Sickness insurance is compulsory for employees and voluntary for the self-employed and mandate workers who apply for it (art. 11).
  • Accident insurance covers those under pension and disability insurance (art. 12).
  • Health insurance is separate and is reported through ZUS too. See the NFZ guide.

Who registers you and when

  • Employees and mandate workers: the payer registers you (art. 36(2)).
  • People running a business: you register yourself (art. 36(3)).
  • The deadline is 7 days from the day the insurance obligation begins (art. 36(4)). The person registered confirms the data in the registration with their own signature (art. 36(7)).

Paying contributions

The payer calculates, deducts and pays the contributions for each calendar month (art. 46(1)). If you work for an employer, you do not pay ZUS yourself; it is deducted from your pay.

What to check

  • That your employer or client has registered you, and under which type of contract. Your pay slip should show contributions.
  • That the data in the registration (name, PESEL, citizenship) matches your documents.
  • That you get the registration confirmation, which you may need for an NFZ application.

Where we help

We explain how the system applies to your contract type and what to ask your employer. We do not act as an accountant or submit ZUS declarations for you; a licensed accountant does that for businesses.

Step by step

  1. Ask your employer or client for confirmation of ZUS registration.
  2. Check your name, PESEL and citizenship in the confirmation.
  3. If you run a business, register yourself within 7 days.
  4. Keep the confirmation for NFZ and for your residence file.
Not legal adviceThis guide explains formalities. It is not legal advice from an attorney and does not replace the official instructions on gov.pl.

Sources

Facts checked against the official MOS portal on 25 Oct 2026. Rules and amounts change, so check the source before you act.

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