How to settle ZUS and Tax Office arrears using instalments?

You missed a payment to ZUS (Poland's Social Insurance Institution) or to the tax office (urząd skarbowy, "US"). A month later the debt has grown with interest, and nobody has called to offer a way out. Neither ZUS nor the tax office will propose an instalment plan on its own. The first move is yours.

There is room to negotiate. ZUS arrears can be spread over instalments, deferred or, in exceptional cases, written off. At the tax office the legal basis is Article 67a of the Tax Ordinance Act (Ordynacja podatkowa). In both cases you usually pay a lower prolongation fee instead of full late-payment interest.

Below: how the two routes differ, what they cost (as of 30 October 2026), how to apply and what usually breaks a deal. I am a software founder, not an accountant or tax adviser, so this is general information, not individual advice.

ZUS arrears: three tools, not one

ZUS offers three different forms of relief. Which one fits depends on whether the contribution is already overdue.

• Deferral of the due date. You apply before the payment deadline passes. It moves the payment date, and a prolongation fee replaces interest.

• Instalment agreement (układ ratalny). For a debt that already exists, even after enforcement has started. You get a repayment schedule, enforcement is suspended, and a lower fee replaces interest.

• Write-off (umorzenie). Only in exceptional cases. It means full or partial cancellation of the debt.

ZUS describes each on its site: deferral, instalments and write-off (all in Polish).

Two things to know up front:

• An application is not a decision. According to ZUS's press information of 16 June 2026, filing does not automatically grant relief or stop enforcement. If ZUS refuses, the debt is due immediately with full interest.

• Write-off is the exception, not plan B. Under Article 28 of the Social Insurance System Act, debts can mainly be written off when they are completely uncollectable. A sole proprietor paying contributions for himself or herself has a separate route, based on personal financial and family circumstances. Check ZUS's description. In practice, the instalment agreement is what most debtors actually get.

An agreement can cover more than overdue contributions. It can include enforcement costs and amounts relating to employees; ZUS says so in its June 2026 statement. If you employ people, ask a ZUS adviser exactly what is covered in your case.

What an instalment agreement costs

Instead of late-payment interest, ZUS charges a prolongation fee equal to 50% of the interest rate. The fee is calculated separately for each instalment, and paying an instalment early does not reduce it. The longer the agreement, the higher the total fee.

Interest on contributions follows the tax interest rates, which ZUS publishes on its website. Since 5 March 2026 the standard late-payment rate is 10.50% a year (announcement M.P. 2026 item 269), so the prolongation fee is 5.25%. The rate moves with the National Bank of Poland's lombard rate, so check the current value in ZUS's interest calculator before you apply.

Example (approximate). Arrears of PLN 12,000 principal, spread over 24 equal principal instalments. At a 5.25% fee on a declining balance, the total prolongation fee comes to about PLN 650. The same debt left to grow at the full 10.50% over the same period would cost roughly PLN 1,300. Interest that accrued before the agreement is added on top. ZUS calculates the exact schedule.

An agreement also has effects beyond the money:

• court enforcement is suspended if it had started,

• with on-time instalments and current contributions, you can obtain a certificate of no arrears (needed for loans, grants and tenders),

• you are no longer treated as a debtor, so you keep your right to sickness or maternity benefits.

The tax office: Article 67a of the Tax Ordinance

The rules here are different and more discretionary. Under Article 67a § 1, the tax authority may, on the taxpayer's application and where justified by the taxpayer's important interest or the public interest (see the Ministry of Finance letter of 9 February 2026):

1. defer the payment date of a tax or spread it into instalments,

2. defer or spread overdue tax together with interest,

3. write off overdue tax, interest or the prolongation fee, in whole or in part.

Key differences from ZUS:

• The decision is discretionary. The office can refuse. Your application has to show your financial position and why paying on time was not possible.

• Write-off needs an existing arrear. Before the due date you can ask for deferral or instalments, not write-off.

• A new date means new discipline. After a decision, the new payment date is the one set in the decision, or the instalment dates (Article 49 § 1). Under the Tax Ordinance provisions, missing an instalment makes the decision lapse for that instalment, and three missed instalments make it lapse entirely.

Late-payment interest on tax arrears is currently 10.50% a year, with a reduced rate of 5.25% (for certain voluntary corrections; same announcement M.P. 2026 item 269). For deferral and instalments the office generally charges a prolongation fee, and you will find its amount in the decision.

How to negotiate: the application step by step

ZUS:

1. Check your payer account in the eZUS portal and work out what you can really pay each month. Instalments must fit alongside current contributions.

2. File through eZUS, by phone (if you have an eZUS profile), or in writing or in person at a ZUS branch.

3. Use ZUS's free adviser for relief and write-offs. There is one in every branch, and they can help pick the right relief before you file.

4. Keep paying current contributions while you wait. An application does not stop enforcement.

Tax office:

1. Apply to the competent head of the tax office, ideally before the due date if you want to avoid arrears altogether.

2. Justify it concretely: a fall in revenue, unpaid customer invoices, an unforeseen event. Attach documents that prove it.

3. Propose a realistic schedule. Over-ambitious instalments end with the decision lapsing.

What usually breaks the deal

• New arrears in current contributions. The agreement assumes no new debt appears. A late current contribution can lead to the agreement being terminated. Check the terms of your own contract.

• Instalments set too ambitiously. A payment 20% lower that you make every month beats a "perfect" one that slips in month three.

• Waiting. Every day of delay grows the debt and brings enforcement closer. ZUS stresses this itself.

• No supporting documents. An application without specifics is easier to reject, especially at the tax office.

Checklist: what to do this week

1. List every arrear: amount, due date, authority (ZUS or tax office).

2. Check the current interest rate and calculate the cost of delay in ZUS's calculator.

3. Work out how much you can pay monthly without touching current obligations.

4. Book a call with a ZUS relief and write-off adviser.

5. Gather documents for the application (revenue, unpaid invoices, correspondence).

6. Put instalment dates and current payments in your calendar with a few days' buffer.

7. If the amount is large or the matter is disputed, talk to a tax adviser or lawyer.

Summary

Arrears at ZUS or the tax office do not have to end with a bailiff. ZUS offers a predictable path (deferral, instalment agreement), while the tax office decides at its discretion, so a well-argued application matters. In both cases the winner is whoever reacts early and files a realistic repayment plan.

The easiest debt to avoid is the one you see coming. In Biurko you can view the calendar of obligations (taxes, ZUS) next to your invoices and customer payments, so you know whether paid invoices will cover contributions before the deadlines hit. Try it free for 14 days at biurko.io.

FAQ

Can ZUS spread overdue contributions into instalments if a bailiff is already involved? Yes. According to ZUS, an instalment agreement is available even when enforcement proceedings have started. Once the agreement is signed, enforcement is suspended. You need a real ability to repay and must keep paying current contributions. File early: an application alone does not stop enforcement, and if it is refused the debt is due at once.

What is the ZUS prolongation fee in 2026? The prolongation fee is 50% of the late-payment interest rate, calculated separately for each instalment. Since the standard rate has been 10.50% since 5 March 2026, the fee is 5.25% a year. The rate follows the NBP lombard rate, so check the current value before you file.

Does the tax office have to agree to instalments on tax arrears? No. A decision under Article 67a of the Tax Ordinance is discretionary and requires the taxpayer's important interest or the public interest. The office can refuse, so your application should contain a concrete justification and documents proving your difficult situation. You can also ask for instalments before the due date, before any arrear arises.

What happens if I miss one instalment? At the tax office, a missed instalment makes the decision lapse for that instalment, and three missed instalments make it lapse in full. At ZUS, breaking the agreement's terms can lead to its termination, and the debt returns to full interest. Set instalments cautiously and pay a few days early.

Legal position and rates as of 30 October 2026. This article is for information only and is not tax or legal advice. Interest rates change with the NBP lombard rate; verify them in the Minister of Finance and Economy's announcement or in ZUS's calculator before you file.