In brief

• ZUS will automatically write off pre-1999 contribution debts, interest and enforcement costs on 1 May 2027, with no application needed.
• Debtors can refuse the write-off within 30 days of receiving the notice, but the declaration cannot be changed later.
• Written-off periods of own or cooperating-person contributions will not count toward pension capital or entitlement, which may lower future pensions.

What gets written off

The write-off covers receivables that arose before 1 January 1999 and are still legally enforceable. These include unpaid social insurance contributions, Labour Fund contributions and Guaranteed Employee Benefits Fund contributions (Długi wobec ZUS znikną z mocy prawa, ale emerytura może być niższa. Masz tylko 30 dni na decyzję – GazetaPrawna.pl) (Wtedy ZUS umorzy te należności. Jest komunikat i data – RMF24). Interest for late payment, additional fees, extension charges and the costs of reminders and enforcement are also cancelled (ZUS automatycznie umorzy należności sprzed 1999 r. Oto skutki – Money.pl). Additional employee contributions ordered after labour inspections, and contributions linked to mining leave benefits, fall under the same act (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).

Who benefits and when

The act was published in the Journal of Laws on 9 November 2026 and enters into force on 1 May 2027 (ZUS umorzy stare długi w 2027 roku. Kto skorzysta, kiedy znikną zaległości i co z emeryturą? – GazetaPrawna.pl). On that date enforcement proceedings tied to the written-off debts are also closed, and security on real estate and movable property is released. Debtors do not need to take any step to qualify (ZUS skasuje stare długi – Zakład Ubezpieczeń Społecznych).

The pension catch

The write-off has a downside for the person who owed the money. If the arrears concern contributions for one's own social insurance or for a cooperating person, ZUS will not count that period when calculating the initial capital or the right to a pension, disability benefit or other benefits that depend on contribution periods. Written-off contributions also do not raise the contribution basis. This can lower a future pension (ZUS umorzy stare długi. Nowe przepisy wejdą w życie w 2027 roku – Dziennik.pl).

Opting out

Anyone who wants to avoid these effects can refuse the write-off within 30 days of receiving ZUS's notice. The declaration must cover all receivables, including those concerning employees, and cannot be withdrawn or changed later. Enforcement would then continue. ZUS will send the notice after 1 May 2027, either to the person's eZUS profile or to the last address registered for correspondence.

Key figures

| Item | Value | |---|---| | Cut-off date for debts | 1 January 1999 | | Date of automatic write-off | 1 May 2027 | | Time to opt out | 30 days from notice | | Act publication date | 9 November 2026 |

Read also

• President signs law: ZUS to write off pre-1999 debts worth about PLN 315 million