On 1 May 2027, contribution debts arising before 1 January 1999 are remitted by operation of law.
ZUS The remission covers social insurance contributionsZUS, Fundusz Pracy and Fundusz Gwarantowanych Świadczeń Pracowniczych contributionsZUS, late-payment interest on those contributions, additional fees, prolongation fees, reminder costs and enforcement costs. No application is needed: Zakład Ubezpieczeń Społecznych remits the debts under the statute on its own motionZUS, and debtors are told expressly not to file for remission.
For debtors whose arrears concern their own social insurance or that of a collaborating person, the remitted periods carry consequences for benefits.ZUS Periods covered by remitted contributions are left out of the initial capital, out of the determination of rights to old-age and disability pensions and other benefits conditional on contribution and non-contribution periods and out of the amounts of those benefits, and the remitted contributions do not enter the pension calculation base. The same periods do, however, count towards the period of employment (staż pracy) within the meaning of the Kodeks pracy where the remitted debts concern the debtor's own social insurance.
A debtor with pre-1999 debts for themselves may step back from the remission.ZUS Zakład Ubezpieczeń Społecznych notifies each such debtor that they may file a declaration opting outZUS, sending the notice to their PUE ZUS/eZUS information profile or, where they hold no profile, to the last correspondence address reported to ZUS. The declaration is due within 30 days of receipt of the noticeZUS, and silence means the debt is remittedZUS. The 30-day period cannot be restored once missed, the declaration can only cover all of the debts together, including debts for employees, and once filed it can be neither withdrawn nor amended.
Enforcement proceedings covering debts subject to remission are discontinued by operation of law on 1 May 2027ZUSZUS, and Zakład Ubezpieczeń Społecznych informs the head of the tax office or the court bailiff of the remitted debts. Filing the opt-out declaration keeps the enforcement proceedings alive. Where remitted debts were reported in bankruptcy or restructuring proceedings, the syndyk, judge-commissioner or the bankruptcy or restructuring court are notified. Debts secured on immovable or movable property are remitted as well: the property owner receives the document needed to apply to the land-registry court for deletion of the mortgage, and for pledges on movables ZUS itself applies to the head of the tax office for deletion. Instalment agreements covering remitted debts expire, so no instalments fall due from 1 May 2027ZUS, and every debtor receives written confirmation of the remission on their PUE ZUS/eZUS profile or at their last reported correspondence address.
The remission follows the ustawa z dnia 18 września 2026 r. o umorzeniu należności dochodzonych przez Zakład Ubezpieczeń Społecznych powstałych przed dniem 1 stycznia 1999 r.ZUS (Dz. U. z 2026 r. poz. 1476).
Review any pre-1999 ZUS arrears now, stop paying those instalments from 1 May 2027, and file the opt-out within 30 days of the ZUS notice only if you want the debts to survive.
