ZUS proposes changes to social security contribution refunds

The Polish Social Insurance Institution (ZUS) is facing scrutiny regarding its authority to claim social security contributions deemed unnecessary. Under current regulations, ZUS can seize contributions if it determines they were paid incorrectly, such as when an individual is simultaneously employed under a contract and a mandate agreement. While individuals can request refunds, they are currently limited to the last five years, meaning older contributions may be lost.

A proposed legislative amendment aims to abolish this five-year limit, allowing for the return of contributions over the entire period or their transfer between insurance types. However, the proposal has drawn criticism because ZUS would return these amounts at their nominal value from years ago, without indexation or interest, significantly reducing their real value.