PolandZakład Ubezpieczeń Społecznych
PKD 2025 codes must replace PKD 2007 in CEIDG/KRS by 31 December 2026
ZUS Q&A: contribution payers in CEIDG and KRS must switch to PKD 2025 by 31 December 2026; blank codes risk deletion after 31 January 2027 and accident rates reset on 2025 codes from 1 April 2027.
By Taxxa AI OyPublished 5 November 2026
Legal & CorporatePayroll & Labour
Industry: Across industries
All contribution payers entered in the Centralna Ewidencja i Informacja o Działalności Gospodarczej and the Krajowy Rejestr Sądowy must move their activity codes from PKD 2007 to PKD 2025 before the transition window closes.ZUS
Polska Klasyfikacja Działalności 2025 has applied since 1 January 2025ZUS and replaced the PKD 2007 classification
ZUS, adjusting descriptions of economic activities to current market conditions. Until 31 December 2026 firms may use either the old PKD 2007 codes or the new PKD 2025 codes
ZUS; from 1 January 2027 PKD 2025 is the only valid classification
ZUS.
Amendment is free of charge. A business files an application to change its entry in the register that holds it, CEIDG or KRS, and should do so now rather than wait for the deadline.
Self-selection matters because conversion left to the registers is mechanical. Where an entry is not updated by the end of 2026, CEIDG and KRS systems convert the codes automaticallyZUS on 1 January 2027
ZUS using the general correspondence keys of Główny Urząd Statystyczny. That top-down mapping may not reflect what the firm actually does, which is decisive wherever one old code corresponds to several new options.
The harshest consequence falls on entries with no usable code at all. Where a CEIDG entry shows an empty field, brak danych or invalid characters and the business does not complete it with PKD 2025 codes by 31 December 2026ZUS, the entry is automatically deleted from the register
ZUS after 31 January 2027
ZUS. Deletion immediately deregisters the business with ZUS as payer and as insured person
ZUS, removing entitlement to benefits conditional on insurance coverage such as sickness allowance
ZUS.
No separate filing with ZUS is needed.ZUS The change is reported only in CEIDG or KRS
ZUS, and those registers automatically notify ZUS of the update
ZUS. A business does not re-register itself or its employees for insurance on this account
ZUS, and reclassification alone does not directly change the contribution assessment base
ZUS.
The predominant-activity code also sets the accident-insurance risk group and therefore the accident contribution rateZUS. Old PKD 2007 codes serve to determine that group only until 30 December 2026.
ZUS The accident contribution rate for the new contribution year starting 1 April 2027
ZUS is calculated on the PKD 2025 code recorded in the database as at 31 December 2026.
ZUS Legal basis: Rozporządzenie Rady Ministrów z dnia 18 grudnia 2024 r. w sprawie Polskiej Klasyfikacji Działalności (PKD) (Dz. U. 2024 poz. 1936), with ZUS guidance Nowa klasyfikacja PKD 2025. Co musi wiedzieć każdy przedsiębiorca?
Check the CEIDG/KRS entry and file to change PKD 2007 codes to PKD 2025 before 31 December 2026, completing any blank or invalid fields to avoid deletion and to price accident contributions from 1 April 2027 on PKD 2025.