Fines for offenses against the provisions of the Social Insurance System Act have risen sharply 

From June 1, 2025, entrepreneurs must be prepared for a significant increase in financial penalties for violating the regulations of the Social Insurance System Act. The changes introduced by the Labour Market and Employment Services Act are intended to tighten the system and increase the responsibility of contribution payers. Find out what you need to know to avoid severe consequences. 

Increased fines spell the end of leniency 

Until May 31, 2025, the maximum fine for offenses against the provisions of the Social Insurance System Act was PLN 5,000. From June 1, 2025, under the Act on the Labour Market and Employment Services, this amount increased almost tenfold, reaching PLN 46,000. 

Article 98, section 1 of the Act (concerning petty offences and the amount of fines in the area of social security) was amended by Article 380, section 10 of the Act of 20 March 2025, with effect from 1 June 2025. These provisions have been in force for some time, which allows the authorities to impose higher fines than those previously in force. 

This change is a clear signal that government authorities will be much more stringent in enforcing social security regulations. The increased penalties apply to a range of negligence and irregularities that were previously more lenient but now pose a significant financial risk to every company. 

Types of offenses and how to avoid them? 

Fines cover a wide range of offenses. Even minor errors or omissions can cost a company dearly. Here are the most important types of offenses that may result in more severe penalties: 

• Failure to pay contributions on time. This is the most common offense, consisting of failing to transfer all or part of the contributions due to the Social Insurance Institution (ZUS) account by the designated deadline. Regular monitoring of payment deadlines and ensuring sufficient funds in the account are essential. 

• Failure to report or reporting false data. This includes both failing to register an employee for insurance and providing false information about employees. Accuracy and timeliness in submitting data to the Social Insurance Institution (ZUS) are crucial. 

• Obstructing or hindering an inspection. Any attempt to prevent a ZUS inspector from conducting an inspection (e.g., by refusing access to the premises, withholding information) or hindering its progress (e.g., by obstructing the inspection) will be severely punished. Cooperation with inspection authorities is mandatory. 

• Failure to pay benefits or improper payment. This refers to irregularities in the payment of social security benefits and state-funded benefits. It should be noted that late payment of benefits is not considered a specific offense, but it is still a violation. 

• Failure to maintain documentation related to contributions and benefits. A complete lack of documentation regarding the calculation of contributions and the payment of benefits is an offense. Maintaining records in an unreliable manner, while also problematic, is not covered by this specific provision. 

• Failure to submit settlement declarations and monthly reports. This includes late submission or complete failure to submit settlement declarations and monthly reports to the Social Insurance Institution (ZUS). Deadlines are binding and must be strictly adhered to. 

• Failure to submit documents in the specified format. Submitting documents in a format other than the required format (electronically or on paper) is treated as if the documents were not submitted at all, regardless of the deadline or content. 

Summary 

Any significant change in regulations could have serious consequences for businesses that fail to meet the new obligations. To avoid penalties and ensure continued compliance, we recommend: 

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Ensuring the correct and timely settlement of liabilities to the Social Insurance Institution (ZUS) is not only a legal obligation, but also an element of the stability and financial security of every company. 

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