ZUS and PIP inspections in Poland – 10 errors most often detected by inspectors 

An inspection by the Social Insurance Institution (ZUS) or the National Labour Inspectorate (PIP) can uncover errors that have gone unnoticed for years within an organization. In practice, most irregularities concern the same areas: employee documentation, contribution settlements, working hours, and the employment of foreigners. Check out the 10 most common errors inspectors detect and learn how to prepare your company for an inspection. 

Until recently, inspections by the Social Insurance Institution (ZUS) or the National Labour Inspectorate (PIP) were an occasional occurrence for many companies. Today, the situation is completely different. The growing number of inspections means that the risk of an inspector’s visit affects virtually every organization, regardless of industry or company size. 

For employers, this means special attention must be paid to HR and payroll processes, employee documentation, and accurate social security (ZUS) settlements. Even seemingly minor errors can result in necessary corrections, additional costs, and in some cases, financial penalties. 

Why are there more and more ZUS and PIP inspections? 

Z podsumowania Państwowej Inspekcji Pracy wynika, że w 2024 r. przeprowadzono 61,9 tys. kontroli w niemal 50 tys. firm, a A summary by the National Labour Inspectorate shows that in 2024, 61,900 inspections were conducted in nearly 50,000 companies , and violations of remuneration regulations were found in every fourth inspection. Additionally: 

• inspectors issued pay decisions for over PLN 214 million in outstanding wages, 

• over PLN 158 million was recovered for employees, 

• as many as 34.7% of inspections resulted from employee complaints. 

In turn, a Grant Thornton report shows that in business practice, the National Labor Inspectorate (PIP) and the Social Insurance Institution (ZUS) are among the most active auditors. In 2024, 44% of companies were inspected by the PIP, and one in three by the Social Insurance Institution (ZUS). 

Regulatory bodies are increasingly using analytical tools to quickly identify irregularities. Data submitted to the Social Insurance Institution (ZUS), including employment information, contribution rates, and benefits paid, are automatically analysed and compared with other sources. 

Companies operating in sectors such as manufacturing and industry, construction, transport and logistics, trade and services, and companies employing foreigners are particularly frequently inspected. For example, in 2024, approximately 9,000 inspections of the legality of employment of foreigners were conducted, and irregularities were found among nearly 20% of the inspected individuals from outside the EU. 

In practice, no company should assume that it will remain outside the interest of regulatory authorities. 

What does a ZUS or PIP inspection look like? 

While the scope of the inspection may vary, its course typically follows a similar pattern: 

10 errors most often detected by ZUS and PIP inspectors 

1. Incorrect application of civil law contracts 

Inspectors check whether mandate contracts or B2B contracts are being used in situations that actually meet the requirements of an employment relationship. This is one of the most frequently inspected areas currently. Also read: New powers for the National Labour Inspectorate from July 2026. 

2. Formal deficiencies in contracts and annexes 

Outdated employment conditions, lack of required annexes or incomplete records in documents may be considered a breach of the employer’s obligations. 

3. Errors in ZUS reports 

Failure to register an employee for insurance on time, incorrect data or incorrect deregistration of an employee often lead to the need to submit corrections. 

4. Incorrect calculation of contributions 

Auditors regularly verify the basis for calculating contributions and the method of calculating individual remuneration components. Errors may result in the need to pay overdue contributions, along with interest. 

5. Irregularities in wages and overtime 

Incorrect calculation of overtime, night work allowances or holiday pay is one of the most common reasons for post-audit recommendations. 

Correct employee entitlements based on length of service are also becoming increasingly important during inspections. Regulatory changes in this area may impact, among other things, vacation entitlements and other benefits. Check out: New rules for calculating length of service – changes and obligations for employers. 

6. Incomplete personal files 

Lack of required documents, outdated declarations or incorrect maintenance of personal files are still among the most frequently detected irregularities. 

7. Lack of up-to-date medical examinations and occupational health and safety training 

Allowing an employee to work without valid preventive examinations or mandatory occupational health and safety training may result in sanctions during a PIP inspection. 

It’s also worth remembering the changes related to the digitization of occupational medicine documentation. Electronic document circulation is intended to facilitate documentation management and reduce the risk of omissions during inspections. Learn more: Electronic occupational medicine reports – what’s changing for employers? 

8. Errors in working time records 

Incomplete records of hours worked, night work, on-call duty or overtime make it difficult to demonstrate compliance with employment law. 

9. Irregularities in the employment of foreigners 

Inspectors are increasingly checking the legality of employment of workers from outside Poland. Issues most often concern permits, declarations, and whether documents comply with actual working conditions. 

10. Errors in settling sick leave 

In recent years, the Social Insurance Institution (ZUS) has significantly increased the number of inspections related to sick leave. Irregularities may involve both employer-side settlements and employee misuse of sick leave. 

From 2026, more detailed regulations will be in force specifying the situations in which a person on sick leave may lose their entitlement to sick pay. For this reason, absence-related documentation is now under special scrutiny by auditors. 

For employers, this also means more thorough verification of work performed while on sick leave and the proper settlement of sick leave benefits. Also read: L4 under the new rules – working while on sick leave in practice to see when an employee may lose their right to benefits and what obligations employers have following the changes in regulations. 

Checklist for preparing your company for ZUS and PIP inspections 

It is worth regularly checking whether: 

A regular HR and payroll audit can detect many problems even before the inspectors arrive. 

ZUS and PIP audits – how to prepare your company to avoid penalties thanks to HR and payroll outsourcing? 

Regulations regarding labour law, social security, and payroll are changing at an ever-increasing pace. Maintaining full compliance requires not only knowledge but also time and the right tools. 

For many organizations today, the biggest challenge is combining regulatory compliance, data security, and HR process efficiency. If you’re considering outsourcing your HR and payroll services to an external partner, it’s worth understanding what this type of collaboration looks like in practice.

Webinar

How does HR and payroll outsourcing help prepare a company for inspections by ZUS and PIP?

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HR and payroll outsourcing helps reduce the risk of errors, including through constant specialist supervision of documentation, ongoing monitoring of changes in regulations, and regular compliance audits. 

This allows employers to focus on business development, with greater confidence that HR and payroll processes are being conducted in compliance with applicable regulations. Not every company needs full outsourcing, but in many cases, it can significantly reduce the risk of errors and relieve the burden on internal HR teams. Find out when this solution brings the greatest benefits: When is it worth considering HR and payroll outsourcing? 

Summary

ZUS (Social Insurance Institution) and National Labour Inspectorate (PIP) audits are becoming a regular part of business life. Accurate documentation, accurate contribution settlements, and compliance of HR processes with current regulations are becoming increasingly important. Regular reviews of HR and payroll processes, coupled with the support of experienced specialists, significantly reduce the risk of irregularities and allow for a more relaxed handling of any audit. 

Jeśli zarządzasz obszarem kadr i płac lub odpowiadasz za zgodność procesów HR, zobacz także:  

• Employment certificate without errors 

• New rules for calculating length of seniority 

• Electronic occupational medicine certificates 

• L4 under new rules – working while on sick leave in practice 

• Webinar: HR and payroll outsourcing without secrets  

• Guide: When is it worth outsourcing HR and payroll? 

FAQ – frequently asked questions