ZUS reported that the detected irregularities often concern the overlapping of social security titles, underestimation of the basis for calculating contributions, incorrect settlement of people working for their own employer and the use of various forms of employment to reduce the contribution burden.
Over 20,000 ZUS inspections
ZUS pays particular attention to the platform work market, where complex employment models appear, as well as to industries characterized by high employee turnover and a large use of civil law contracts. Recently, irregularities have occurred particularly frequently in international transport, activities related to employment and job placement, and in security services.
According to ZUS data, from January to August 2026, a total of 20,529 inspections of contribution payers were carried out. ZUS employees detected irregularities in 18,495 cases, which means an effectiveness of 90.1%. In 15,697 inspections, the irregularities identified had a financial dimension. The total financial result of the audit amounted to PLN 373.3 million.
The vast majority of this amount consisted of findings related to the incorrect calculation of social security contributions - PLN 369.6 million. Another PLN 12.7 million concerned irregularities related to the calculation or settlement of social security benefits. Just a few years ago, ZUS conducted approximately 60,000 cases annually. control. In 2017, there were over 60.8 thousand of them, and in 2018, almost 59 thousand. This shows that there are much fewer controls, but their effectiveness has significantly increased. In 2017, irregularities were detected in 65 percent of cases. control. Currently, this result exceeds 90%.
Comment by the Chief Audit Inspector of ZUS
This - as ZUS pointed out - is the result of moving away from extensive control activities towards precise selection of entities. ZUS uses information collected in its systems, data analysis and risk models. Thanks to this, ZUS inspection inspectors check primarily those entities where the probability of irregularities is highest.
The plant emphasized that the effectiveness of this approach is also confirmed by financial results. In 2017, the average financial result per one inspection was approximately PLN 6,000. zloty. Currently it exceeds 18 thousand. zloty. This means that each control is now on average three times more effective than it was nine years ago.
Data for eight months of 2026 show that effective risk analysis allows you to reduce the number of inspections while increasing their effectiveness - emphasized Szymon Kasprowski, the chief inspection inspector of ZUS.
ZUS develops not only analytical tools, using an increasingly wider range of data, but also uses data available in public registers. This allows you to more effectively identify cases that require detailed verification. Inspections of contribution payers include, among others: correct reporting to social security, calculation and payment of contributions, determination of entitlement to benefits and performance of other obligations arising from legal provisions.
Their aim is not only to protect the funds of the Social Insurance Fund, but above all to secure the rights of insured persons. ZUS pointed out that correctly paid contributions affect the amount of benefits in the event of illness, inability to work or after termination of professional activity. Most detected irregularities result from errors made when reporting to insurance companies or determining the basis for calculating premiums. These include: late submissions, accounting errors or documentation errors. ZUS noted that such irregularities can usually be quickly removed. All you need to do is submit the corrective documents and settle the receivables.
