Buying Property in Poland
The Definitive Guide to
Buying Polish Property

What does 'ZUS' mean?

Find out what ZUS means. ZUS is explained by Tim Hill - author of Buying Property in Poland


ZUS is the Polish equivalent of the National Health Service (NHS) in the UK. If you work in Poland or run a business you will be required to make payments to ZUS in the same way as UK based individuals and firms make National Insurance Contributions.

There is an agreement between the UK and Poland that payments to ZUS are valid for NHS treatment and vice versa although individuals must apply for a special card.

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"...Furthermore with small businesses that offer services direct to end users such as carpenters, decorators or information technology, the tax system makes setting up a legal company difficult in the early stages. A registered enterprise is required to pay National Insurance (ZUS) from day one no matter what their earnings are and even if they are making a loss. To get round this many small start up companies operate on a cash only basis for the first few months or even years until their revenues are sufficient and stable enough to ..."

" buy Polish real estate. The reason it is only viable for the larger investor is that the process of registering a company is extremely complex and for limited companies 50,000 zlotys must be lodged with a bank as security. The Polish tax system also requires that companies pay ZUS (national insurance) on a monthly basis regardless of any profit or income and also that all papers and documents including invoices and receipts are lodged with the tax office within 25 days of the end of each calendar month. ..."
"...Poles themselves choose to hire the services of a bookkeeper even if they only have a handful of documents to be declared every 30 days. The cost of statutory and non-income related tax payments as well as the services of a bookkeeper or accountant can cost, along with the ZUS payment, between 1,000 and 1,500 zlotys per month and so for the smaller investor these fees would drag many rental yields into the red. ..."

"... a Polish bank account (by law every registered Polish business must have a bank account). Notify the Social Insurance Institution (ZUS) of your existence as they require monthly payments from you. Notify the National Labour Inspectorate of your existence and other government organisations ..."

"... the remainder to the UK you can offset the Polish tax you have paid against the UK income tax you may be liable for. - Company Income Tax (CIT)and National Insurance (ZUS) - If you have decided to set up a Polish registered business, and many people who are expecting to carry out regular ..."
"... (ZUS) - If you have decided to set up a Polish registered business, and many people who are expecting to carry out regular real estate related transactions in the country do, then you are required to pay National Insurance contributions (ZUS) and Company Income Tax (CIT). Both of these ..."
"...Both of these must be paid monthly so all paperwork regarding income and expenditure must be submitted every 30 days. ZUS is a flat rate tax payable regardless of profit and is currently around 900 zlotys per month2. CIT on the other hand is a percentage (19% at present) of profit. This is an absolute bureaucratic minefield and most Poles choose to employ a bookkeeper to do it for them, ..."

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"The definitive insiders’ guide to property investment in Poland. The experience and enthusiasm of Tim Hill, a top property professional,..."

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