ZUS inspections in Poland achieve 90% success rate via data analysis

The Social Insurance Institution (ZUS) has reported a significant increase in the effectiveness of its business inspections in Poland. Between January and August 2026, ZUS conducted 20,529 inspections of contribution payers, identifying irregularities in 18,495 cases—a success rate exceeding 90 percent.

This high efficiency is attributed to a strategic shift from broad, random audits to precise targeting using data analysis and risk modeling. By focusing on entities with a higher probability of non-compliance, ZUS has managed to conduct fewer total inspections than in previous years while increasing the financial impact of each visit. The average financial result per inspection has risen from approximately 6,000 PLN in 2017 to over 18,000 PLN currently.

The total financial recovery from these inspections amounted to 373.3 million PLN. The majority of this sum, 360.6 million PLN, resulted from findings related to the incorrect calculation of social insurance contributions. Other irregularities involved the incorrect calculation or settlement of social insurance benefits, totaling 12.7 million PLN. Common issues identified include the underreporting of contribution bases and the misuse of various employment forms to reduce social security burdens, particularly in sectors like international transport and security services.