Amendment of the Act of 11 May 2017 amending the Act on the Social Security System and the Act amending the Act – the Labour Code and some other laws – introduced changes concerning bank accounts to which payments for insurance premiums are to be made. The revised regulations imposed on ZUS the obligation to generate individual bank account numbers for each entrepreneur in Poland.
Currently, all contributors make several separate transfers each month for insurance premiums. Separate transfers pay social security contributions, health insurance, contributions to the Labour Fund and contributions to the Pension Fund, which requires precise marking of transfers. The payers are obliged to provide data to help ZUS register and settle payments, i.e. bank account number, business identification data (NIP, REGON, PESEL, name and surname), settlement period (month and year).
From 1 January 2018 all liabilities to ZUS will be regulated one a collective transfer to the individual account of the payer. As a result, contributions from payers will not be collected in one joint account, but in a separate account of each entrepreneur.
After receiving the contributions, it will be the task of ZUS to allocate funds between individual funds and their members. This will be implemented on the basis of the deposit-by-title algorithm. The calculated values will then be entered in the account of the contributor.
The new system will undoubtedly avoid the problems of mistransfers to date and the inability to identify contributions.