PUE ZUS (eZUS) 2026 - How to Open an Account and What You Can Do With It

If you searched for “pue zus”, you probably landed on a slightly different name than a year ago. Since 30 March 2026 the same platform runs as eZUS, the Social Insurance Institution (ZUS) finished rolling out the new payer account to every client on that date. It is still the same account, with the same data and history, just under a new name, a different menu layout, and a few genuinely new features. If you run a sole proprietorship (JDG) in Poland, including one you are only just registering, an eZUS account is not an optional convenience, it is a legal obligation, and it is where all communication with ZUS actually happens, from sick leave to monthly contribution declarations.

• What PUE ZUS actually is and why it is now called eZUS
• How to register an eZUS account step by step
• How to log in, and what a qualified signature no longer does
• A foreigner without a PESEL number and a PESEL with UKR status
• What you can actually do on your eZUS account
• Certificate of no arrears and contribution holidays step by step
• eZUS for your own JDG, what actually matters
• eZUS versus e-Urząd Skarbowy and IKP, so you do not mix them up
• Common problems, a forgotten password and a locked account
• Frequently asked questions

What PUE ZUS actually is and why it is now called eZUS

PUE ZUS, the Electronic Services Platform of the Social Insurance Institution, is the online client account of ZUS, available to insured people, benefit recipients, contribution payers (which includes every JDG), and doctors issuing sick notes. ZUS announced the rebrand to eZUS back in 2024, and the new payer account view became available to all clients on 30 March 2026. The name change does not mean you need a new account, existing profiles, data and permissions carry over to eZUS unchanged.

The new interface replaced a sprawling set of separate tabs with one consistent dashboard: your balance, employee e-ZLA notices, and open matters are all visible right after login, and correspondence about a single case is now grouped into threads, similar to an email inbox. Forms are now filled in through wizards that walk you through each step and clearly confirm at the end whether the document was actually sent. ZUS has also announced a mobile app, mZUS for Payer (Android and iOS), where a payer or their authorized representative will be able to check the balance and sick leave notices, submit some applications (including the RWN certificate and an A1 application), report a specific-task contract, and generate a certificate on the spot. Paying contributions from within mZUS is planned for the second half of 2026, though that is a staged rollout announcement, not a guarantee it will be live for every user right away.

How to register an eZUS account step by step

You always start registration on www.zus.pl, clicking “Register in eZUS” in the header. The system then asks you to choose how you confirm your identity:

If you register through login.gov.pl, part of your data (first name, last name, PESEL) fills in automatically and the account is trusted immediately. If you choose an e-visit or a branch visit instead, you have 7 days from registration to confirm your identity, a ZUS employee checks your details against your ID document and assigns the correct roles to the account. The password must be at least 12 characters, with uppercase and lowercase letters, digits and special characters, and it cannot contain your first name, last name, PESEL number, or date of birth.

Until 30 March 2026 you could also register with a qualified electronic signature. Since that date ZUS switched that option off, both for registration and for logging in, more on that in the next section.

How to log in, and what a qualified signature no longer does

You reach the account through www.zus.pl/ezus/logowanie, or the login button on the ZUS homepage. Since 30 March 2026 only three access methods remain:

• login and password for eZUS (the 10-digit login you got at registration, plus a one-time code by SMS or email);
• the ZUS mobile app;
• a trusted profile or login.gov.pl, which also covers electronic banking, the mObywatel app, an e-ID card, and European eID.

Worth separating two different things here, logging into the portal and signing documents inside it. ZUS has explicitly stated that a qualified electronic signature can still sign applications and documents submitted inside eZUS, only the ability to open the account with it was switched off. If you have logged in with a qualified signature for years, your remaining options are a login and password for eZUS or a trusted profile.

A foreigner without a PESEL number and a PESEL with UKR status

Not having a PESEL number is not a barrier to opening an eZUS account. In the registration form you tick “No PESEL number” and enter the series and number of an identity document, usually a passport, along with your date of birth. That profile usually starts as “untrusted”, meaning limited access until you confirm your identity in person, during an e-visit (a video call with a ZUS employee) or at a ZUS branch, within 7 days of registration. A ZUS employee checks the form against the document you present, and from that point the account works as fully trusted.

People who hold a PESEL, including one with UKR status (granted under the act on assistance to Ukrainian nationals in connection with the armed conflict on the territory of that state), register an eZUS account the same way Polish citizens do, for the ZUS system a PESEL with UKR status is simply a PESEL. There is one important, practical deadline here though: foreigners whose PESEL with UKR status was granted only on the basis of a declaration, without presenting a valid travel document, must show a valid passport at a municipal office by 31 August 2026. If they fail to do so in time, from 1 September 2026 the UKR status changes to NUE, which means losing temporary protection, and without a current PESEL with UKR status you also cannot get a CUKR residence card. Updating the document is free and does not change the PESEL number itself.

It is worth remembering that an eZUS account is a different matter from the right to register a JDG. A PESEL, even one with UKR status, does not by itself create a right to run a business in Poland, that legal basis has to exist separately, for example through a residence card with the right annotation, a temporary residence permit for running a business, or a specific entitlement under the special act on assistance to Ukrainian nationals. If you do not yet have a basis for a JDG and are just looking for a legal way to work in Poland, it may be easier to start through a business incubator for freelancers, there the incubator itself handles the paperwork toward ZUS and the tax office, not you personally.

What you can actually do on your eZUS account

An eZUS account is not one single feature, it is a set of services a JDG owner actually uses at different points in the year:

For a contribution payer the two key settlement documents are ZUS DRA, the monthly settlement declaration (where you settle contributions and benefits paid), and ZUS RCA, an individual report of contributions due for a specific insured person, required mainly once you register employees or contractors for insurance, and also in specific months such as a contribution holiday. ZUS RSA covers breaks in paying contributions, for example an employee’s illness or unpaid leave, and is only filed when such an event actually occurred, not automatically every month.

Certificate of no arrears and contribution holidays step by step

A certificate of no arrears in paying contributions is handy for a loan, a lease, or a tender. You submit the RWN application from the service catalog in eZUS, choosing how you want to receive it, then sign it electronically (with a trusted profile, an eZUS profile signature, or a qualified signature) and send it. You can receive the certificate electronically as a signed PDF file, no branch visit needed.

A contribution holiday is an exemption for a micro-entrepreneur from paying their own pension, disability and accident insurance contributions (and, for voluntary sickness insurance, that too) for one chosen calendar month a year. The legal basis is the act of 9 May 2024 (Journal of Laws 2024 item 863), which added Articles 17a, 17b and 18d to the Social Insurance System Act, in force since 1 November 2024. The conditions under Art. 17a: in the month before filing the application you have no more than 9 people registered for insurance (not counting yourself), in the last 2 calendar years your revenue never exceeded 2 million euros in either year, and you were subject to accident insurance because of that business.

You file the RWS application only electronically, from your payer account in eZUS, in the month before the month you want exempted, for example an application for July has to arrive by the end of June. An application filed at any other time simply will not be processed. For the exempted month, pension and disability contributions are financed from the state budget based on the lowest applicable assessment base, but you still have to pay the health contribution as usual. The exemption counts as de minimis aid, so you need unused headroom under that aid (up to 300,000 euros over the last 3 years combined) covering the sum of the contributions being exempted. Since 26 June 2026 the RWS form comes in version 3.0 with an extra “PKD version” field, choosing between the 2007 and 2025 classification is only possible until 31 December 2026, after that date only PKD 2025 will be accepted. If you are not sure which PKD code to enter, check it before you send the application, a wrong code is a common reason for a rejection.

eZUS for your own JDG, what actually matters

Under Art. 47b of the Social Insurance System Act, every contribution payer, and every JDG owner is a payer, must open and keep active a profile in eZUS for the whole time they settle with ZUS. If you do not open it yourself, ZUS opens one for you by default, and then the contact address and access details are set by ZUS, not by you. For a JDG without employees, the DRA declaration and the contribution payment are due by the 20th of the month following the settlement month, and it is exactly on the eZUS account that you can see whether the last declaration and payment were correctly recorded.

In practice, MojaFirma clients rarely need to log into eZUS every day, and they do not have to, our accounting team monitors the payer account on the client’s behalf and files RCA and DRA declarations on a power of attorney, so you are not the one chasing settlement deadlines or checking whether ZUS booked a payment correctly. That ties directly into the accounting setup and the health contribution amount you actually owe, since that is what ends up in the settlement declaration. Still, it is worth knowing how to check your own account, if only to look up your own e-ZLA or pull a certificate of no arrears in a few seconds without emailing your accountant.

eZUS versus e-Urząd Skarbowy and IKP, so you do not mix them up

These are three completely separate systems, even though logging in through a trusted profile or login.gov.pl is often shared across all three:

The most common mix-up is looking for a VAT or PIT settlement on your eZUS account, it simply is not there, tax matters (including VAT rates and the exemption threshold) are handled exclusively by e-Urząd Skarbowy, a separate system run by the National Revenue Administration. A certificate of no arrears from e-US is about taxes, an RWN from eZUS is about ZUS contributions, two different documents you request in two different places, depending on what your bank, an authority, or a business partner actually asked for.

Common problems, a forgotten password and a locked account

You recover a forgotten password or login from the eZUS login page by choosing the option to retrieve your details, the system asks for your PESEL (or your identity document series and number) and the contact channel saved on the account (email or phone), and sends a code there. If you enter the wrong login details several times in a row, the account can be temporarily locked, in that case the fastest fix is contacting the ZUS phone service center or booking an e-visit, described in the registration section above.

An individual can manage access to their payer account themselves or grant power of attorney to someone else, for example an accountant or an accounting office, using the ZUS PEL form, submitted in person at a branch, by post, or electronically through eZUS. A representative can revoke their own power of attorney on their own, but cannot remove another representative’s access without the right authorization. If the sole user of a payer profile dies, or a company goes into bankruptcy, access to the profile is taken over by an authorized person (for example a receiver) once that fact is reported to ZUS and the authorization is confirmed, an eZUS account cannot simply be “deleted” on request, since a payer has a statutory duty to keep it active.

Frequently asked questions

Bibliography and legal basis

• Act of 13 October 1998 on the Social Insurance System (Journal of Laws 1998 No. 137 item 887, as amended), Art. 47b, the obligation to keep a payer profile.
• Act of 9 May 2024 amending the Social Insurance System Act and certain other acts (Journal of Laws 2024 item 863), Art. 17a, 17b, 18d, contribution holidays.
• Act of 12 March 2022 on assistance to Ukrainian nationals in connection with the armed conflict on the territory of that state, on the rules for granting a PESEL number with UKR status.
• ZUS, announcement “PUE ZUS zmienia się w eZUS”, zus.pl.
• Office for Foreigners, notice on the 31 August 2026 deadline for a PESEL with UKR status, gov.pl.

Legal status as of: August 31, 2026.

Author: Walery Kusznirski, in-house legal practitioner at MojaFirma.

This article is for informational purposes only and does not constitute legal advice. Every situation is individual and depends on the specific form of business and residence status.