At the end of 2025, the debt to ZUS was PLN 628.3 thousand. active payers. That's 1.8 percent. less than a year earlier, when there were 639.8 thousand of them. The data includes cases of debt of at least PLN 1.
See also: Invoice at the turn of the month in KSeF, markings in JPK. We explain how to deal with problems
The situation is stable despite technical underpayments
— This decline should be interpreted as a stabilization of the phenomenon. Taking into account arrears starting from PLN 1, this indicator largely reflects technical underpayments and the natural turnover of payers. In the conditions of a relatively good situation on the labor market and an increase in nominal wages, the data do not indicate either an increase in liquidity problems of companies or a significant improvement in payment discipline – comments Prof. Paweł Wojciechowski, president of the Institute of Public Finance, former minister of finance and former chief economist of ZUS.
According to Dr. Bartłomiej J. Gabryś from the Department of Entrepreneurship at the University of Economics in Katowice, the decline in the number of indebted active payers is related to the economic situation. The end of 2024 was not the worst for the economy. In many aspects, there is an opportunity for companies to improve their operating efficiency. Some of these entities have done it. The expert adds that Social Insurance Institution liabilities are often treated as one of the first to be settled.
— The number itself is over 628,000. active payers with any debt should not automatically be considered alarming. The structure of arrears, i.e. their amount and duration, is of key importance. One-off, symbolic underpayments should be assessed differently than long-term debt covering many months of contributions, says Aldona Międlar-Adamska, legal advisor at Ars Aequi.
See also: Five trends that the war with Iran will leave us with. Poland is in an extremely uncomfortable situation [ANALIZA]
The total debt is PLN 22.5 billion
At the end of 2025, the total amount of debt on the accounts of active contribution payers amounted to PLN 22 billion 496 million, informs ZUS. That's 6.7 percent. more than a year earlier. As attorney Międlar-Adamska emphasizes, Some entrepreneurs no longer struggle only with temporary difficulties, but gradually lose the ability to pay their contributions on an ongoing basis. In practice, this may lead to an increasing spiral of debt, the need to use reliefs and installment arrangements, and in extreme cases even to the termination of the business.
— The dynamics are not yet dramatic from the perspective of the functioning of ZUS, which has quite a large piggy bank, which is the State Treasury. He will definitely ask him to finance it sooner or later. However, this increase shows that entities that have had problems in the past are unable to cope with them. The current economic situation is not the worst, but it is not enough for them. It may turn out that what they do does not meet market needs. This translates into a financial result that does not allow the repayment of liabilities to ZUS – adds Dr. Gabryś.
One account with an arrears of PLN 818 million
The provided data also shows that at the end of 2025 the maximum amount of debt on active payer accounts was PLN 818 millionand the minimum – 1 gr. They were also at this level a year earlier. Therefore, attorney Aldona Międlar-Adamska emphasizes that the smallest arrears often result from minor accounting errors, rounding or settlement corrections. Whereas multi-million debts concern large entities employing hundreds or thousands of employees, where unpaid contributions quickly accumulate to huge amounts.
— Very high arrears are concentrated in the largest entities, especially in capital-intensive industries or those subject to restructuring processes. An example is the mining industry, where debt can accumulate for many years. This is due to both the cyclical nature of the economy and enforcement restrictions on companies subject to restructuring proceedings. In practice, this shows that the financial situation of a relatively small group of the largest payers has a significant impact on the aggregate debt statistics in the contributory system – analyzes prof. Wojciechowski.
The average arrears increased to PLN 36,000. zloty
At the end of 2025, the average debt of active payers was PLN 36,000. zloty. That's 5.9 percent. more than a year earlier, when it reached 34,000. zloty. According to Dr. Gabrysia, the amount itself, statistically speaking, is not very disturbing. However, if the entity has relatively low turnover, such debt becomes noticeable. The expert emphasizes that in 2024, social security contributions have increased significantly. This is always a problem for companies whose operating efficiency does not increase at a similar rate to fees. And this year you have to pay even more for this.
— This increase is largely the result of an increase in nominal contribution bases, related to inflation and rising wages. At the same time, the average is highly sensitive to the largest arrears, so it does not reflect the situation of most payers. From a macro perspective, the data suggest a concentration of debt in selected sectors and among the largest employers rather than a systemic increase in payment problems of the entire economy – explains the president of the Institute of Public Finance.
Fewer installment arrangements with ZUS
According to ZUS data, in 2025, payers submitted 91.9 thousand. applications for an installment arrangement. That's 1.4 percent. less than in 2024, when 93.2 thousand such cases were recorded. At the same time, in 2025, ZUS concluded PLN 51.2 thousand. installment arrangements. That's 7.4 percent. less than in 2024, when there were 55.3 thousand of them.
— Interest in installment arrangements is still moderate compared to the number of indebted payers. This is due to, among others, from the formal requirements imposed on applicants. However, the conclusion of over 51 thousand arrangements means that a significant group of entrepreneurs repay their liabilities in a controlled manner, avoiding enforcement – sums up the expert from Ars Aequi.
