Missing ZUS Filing Costs Workers Their Seniority Benefits
New labor regulations effective in 2026 allow employees to count previously excluded periods of work toward their seniority, provided they formally apply for certification from the Social Insurance...
New labor regulations effective in 2026 allow employees to count previously excluded periods of work toward their seniority, provided they formally apply for certification from the Social Insurance Institution (ZUS).
Table Of Content
New rules for seniority recognition
As of January 1, 2026, in the public sector, and May 1, 2026, in the private sector, labor law changes allow employees to count previously omitted periods of employment—such as mandate contracts and self-employment—toward their total seniority. Without a formal ZUS certificate, these periods will be disregarded, potentially resulting in lost work entitlements.
Seniority versus pension rights
These changes apply exclusively to seniority as defined by the Labor Code, which determines work-related entitlements like annual leave. They do not affect pension calculations or the criteria for receiving retirement benefits from ZUS.
Extra leave for long-tenured employees
One of the primary benefits of this update is the potential for additional paid leave. Employees exceeding 10 years of seniority are entitled to 26 days of vacation instead of 20; for many, incorporating previously ignored self-employment or contract periods will push them over this threshold, granting them up to six additional days off annually.
Electronic application process
To have these periods recognized, employees must use the “USP” form available via their eZUS account. Once issued, the certification must be submitted to the current employer. If ZUS records are insufficient, workers may need to provide their own supporting documentation to ZUS.
Strict deadlines for submission
Employees must provide the ZUS certificate to their employer within 24 months of the regulation’s effective date—January 1, 2026, for the public sector or May 1, 2026, for the private sector. Failure to document these periods within this timeframe will result in the employer refusing to count them toward seniority.
Exclusions and special cases
Certain forms of labor, such as “umowa o dzieło” (specific-task contracts), are excluded from these calculations as they do not constitute traditional employment under the Labor Code. Additionally, there remains legal uncertainty regarding whether military service under separate Defense Ministry provisions will be fully covered by these new seniority rules.