Then ZUS will write off these receivables. There is a message and a date

ZUS will write off receivables that arose before January 1, 1999 - overdue social security contributions, the Labor Fund and the Guaranteed Employee Benefits Fund, late payment interest, additional fees, prolongation fees and costs of warnings and enforcement.

Redemption will take place automatically, by operation of law. This means that obligated persons do not have to submit applications. Information on this matter will be sent to debtors after the debt is written off, i.e. after May 1, 2027, to their profile on the eZUS portal or to the last reported correspondence address.

Redemption may be waived within 30 days of receiving notification in this regard. ZUS will inform eligible persons about this possibility.

"The declaration must cover all receivables, including those relating to, for example, employees. It cannot be later withdrawn or changed," ZUS emphasized.

Enforcement proceedings

On May 1, enforcement proceedings relating to canceled receivables will also be discontinued. If someone resigns from redemption, the enforcement proceedings will not end.

ZUS noted that the write-off will also cover arrears secured on real estate and movable property.

"In the case of a mortgage, ZUS will send the real estate owner a document that will allow him to apply to the land and mortgage register court to delete the mortgage from the land and mortgage register. If the debt is secured by a pledge on movable property, ZUS itself will apply to the head of the tax office for its deletion," he explained.

Together with the debt cancellation, the agreement on the payment of receivables incurred before January 1, 1999 into installments will also expire.

ZUS also explained that the write-off may affect the amount of the future pension.

He emphasized that if the arrears concern contributions for one's own social security or that of a cooperating person, the period covered by the amortization will not be taken into account when determining the initial capital. The canceled contributions will not increase the basis for calculating the pension. ZUS will also not take this period into account when determining the right to a pension, annuity and other benefits, the granting of which depends on contributory and non-contributory periods.

"However, there is good news. If ZUS writes off arrears in respect of its own social security contributions, the period to which they relate will be included in the length of service within the meaning of the Labor Code," the Institute said.