Poland’s Social Insurance Institution plans to automatically waive overdue contributions from before 1999, affecting over 7,100 payers.
Background on the Debt
ZUS plans to waive overdue contributions arising before January 1, 1999, according to a draft law now in the legislative works list of the Council of Ministers.
At the end of June 2025, this debt amounted to approximately 315 million PLN and concerned 7,100 payers. Only about 340 active businesses had outstanding debts, totaling 21 million PLN.
Who Will Benefit
The waiver applies to liabilities that remained formally enforceable despite the statute of limitations being repeatedly interrupted by enforcement proceedings. This often includes cases where the main debt was collected but enforcement costs remained.
For many payers, interest has accumulated for over 25 years, often exceeding the original principal amount. Even regular, small payments have sometimes increased rather than reduced the total debt.
Automatic Waiver Process
The draft law provides for automatic waiver of all non-mortgage-secured liabilities from before 1999 by operation of law, without requiring individual administrative decisions.
ZUS will automatically notify enforcement authorities and, if necessary, syndics in bankruptcy proceedings. Payors can obtain certificates confirming no outstanding debts, facilitating economic activities.
Policy Rationale
Previous regulations did not allow for systematic waiver of such debts. ZUS lacked legal grounds to declare debts uncollectible unless there was even a theoretical chance of recovery.
The proposed changes address the cost-inefficiency of pursuing claims after more than 25 years, which often proved impossible despite continued enforcement efforts.
Exclusions and Implementation
Liabilities secured by mortgages are excluded from the waiver, as they represent cases with real possibilities of recovery from debtor assets.
The draft law includes a two-month implementation period after announcement, with ZUS adapting its systems and documentation. The Council of Ministers plans to adopt the project in Q2 2026.