In brief

• The text explains the obligations of contribution payers towards ZUS: reporting changes of data and correcting errors in documents.
• From 26 January 2026, the Płatnik program requires a new certificate, which can be downloaded automatically.
• ZUS sent information about the settlement of payments for 2024 to 3.3 million payers in the country, and to more than 356 thousand in the Silesian Voivodeship.

Who is a payer and how cooperation with ZUS begins

A contribution payer is anyone who is obliged to pay contributions, even if they run a one-person business (ZUS: Płatnik ma 14 dni na zgłoszenie zmiany swoich danych w dokumentach zgłoszeniowych – pro.rp.pl). Obligations towards ZUS begin with the formal registration of the payer. Subsequent submitted documents create the insurance history of the company, which lasts until its liquidation and deregistration from ZUS.

Changing data and correcting errors

The payer must report a change when the information recorded in the registration documents changes. This applies, for example, to moving the company's registered office or closing a bank account.

Changing data and correcting are two different actions. A change informs ZUS about a new state, while a correction fixes an entry that was previously submitted incorrectly. The type of document the payer uses depends on which of these applies.

Certificate in the Płatnik program

From 26 January 2026, communication with ZUS requires a new certificate in the Płatnik program and in the interface software. ZUS provided this information in a communication dated 12 January 2026 (ZUS: od 26 stycznia 2026 r. nowy certyfikat w programie Płatnik. Jest opcja automatycznego pobrania – ksiegowosc.infor.pl). The Płatnik program has a function for automatically downloading the new certificate, so it can be installed without manually searching for a file.

Without a current certificate, the system rejects the sent documents, so declarations will not reach ZUS (Masz firmę lub księgujesz? ZUS wprowadza pilną zmianę w Płatniku. Bez tego nie wyślesz dokumentów – mojafirma.infor.pl).

Information about the settlement of payments

ZUS sends payers information about the status of settlements for the previous year to their accounts on PUE/eZUS. For settlements for 2024, the document reached 3.3 million payers across the country, and in the Silesian Voivodeship more than 356 thousand people and companies (ZUS wysyła informacje o rozliczeniu wpłat składek za ubiegły rok – naszraciborz.pl). The information shows whether the account has an overpayment, an underpayment, or a zero balance. A payer repaying debt in installments will also see the amount that remains to be paid.

A small underpayment can be settled by transferring it to the individual contribution account number. The payer must add statutory interest for late payment, which is calculated using the interest calculator for payers on the ZUS website.

Frequently asked questions

What is the difference between a change of data and a correction of a document?

A change informs ZUS about a new state, for example about moving the registered office or closing a bank account. A correction fixes an error in a document that has already been submitted.

What to do when the Płatnik program does not send documents?

First check the certificate. From 26 January 2026, a new one is required, and the program can download it automatically.

What to do about an underpayment shown in the information from ZUS?

The underpayment can be paid to the individual contribution account number. Before payment, calculate the late-payment interest in the interest calculator on the ZUS website.