W skrócie

• The act on writing off ZUS receivables arising before 1 January 1999 was published in the Journal of Laws (Dziennik Ustaw) on 9 November 2026.
• The relief concerns about 7.1 thousand payers and arrears worth approx. PLN 315 million, excluding receivables secured by a mortgage.
• The act will enter into force on 1 May 2027.

Kto zyska na umorzeniu

The act passed by the Sejm on 18 September 2026 was published in the Journal of Laws on 9 November 2026. (Ustawa z dnia 18 września 2026 r. o umorzeniu należności dochodzonych przez Zakład Ubezpieczeń Społecznych powstałych przed dniem 1 stycznia 1999 r. – Dziennik Ustaw RP) It ends the pursuit of old receivables of the Social Insurance Institution (ZUS) arising before 1 January 1999. According to estimates by the Ministry of Family, Labour and Social Policy, about 7.1 thousand payers may benefit from the relief, and the value of these arrears is approx. PLN 315 million.

The write-off will not cover all old debts. Receivables secured by a mortgage, meaning those whose repayment is guaranteed by an entry in the land and mortgage register, have been excluded from it.

Dlaczego resort sięgnął po umorzenie

The Ministry explains the decision by the fact that recovering such old liabilities rarely succeeds. More than 27 years have passed since some of them arose, so a significant part of them is in practice impossible to enforce.

Zakres umorzenia

The write-off covers non-time-barred receivables from social insurance contributions and additional contributions of employees working in worsened conditions, as well as contributions on benefits paid during mining leave and social allowances for employees of mining plants. Arrears owed to the Labour Fund and the Guaranteed Employee Benefits Fund also fall within the write-off. (ZUS umorzy stare długi w 2027 roku. Kto skorzysta, kiedy znikną zaległości i co z emeryturą? – GazetaPrawna.pl)

Bez wniosku, ale z uważnym czytaniem zawiadomień

The write-off does not require the debtor to submit an application and does not involve examining income. However, payers who paid contributions for themselves should carefully read the notice from ZUS. According to the description of the act, some people will receive the option to waive the write-off, and this decision may matter for the settlement of years counted toward a future pension.

Kiedy przepisy zaczną działać

The act will enter into force on 1 May 2027. The provisions on ZUS sending notices apply after 14 days from publication, that is, from the end of November 2026.

Podsumowanie

The write-off will cover old arrears without a mortgage, whose collection is in practice impossible. For payers, this means closing old settlements without payment, provided they carefully check the notices from ZUS.