Bonus Paid After Termination of Employment Is Subject to ZUS Contributions

Paweł Gorzelec
7 days ago
3 min read

Many employers assume that once an employment relationship ends, their obligations towards ZUS (the Polish Social Insurance Institution) also come to an end. In reality, both statutory provisions and court rulings clearly indicate that bonuses or rewards paid to a former employee after termination of employment remain subject to social security contributions.

When the Obligation to Pay Contributions Arises

According to the Social Insurance System Act, the obligation to pay pension and disability contributions applies to individuals who are employed under an employment relationship in Poland.However, this obligation also extends to situations where the payment remains directly related to the previous employment relationship, even if the employment has already been terminated.

Employees are covered by the following mandatory social insurance contributions:

pension and disability (retirement),
sickness,
accident insurance, if the person is subject to pension and disability insurance.

The key point is the source of the payment — if it stems from an employment relationship, it remains subject to ZUS, regardless of the timing of the payout.

The Basis for Social Security Contributions

The basis for calculating social security contributions is the employee’s income as defined by the Personal Income Tax Act. This includes all payments received in connection with employment.Only specific types of income listed in § 2 of the Regulation of the Minister of Labour and Social Policy of 18 December 1998 (consolidated text: Dz.U. 2025, item 316), as well as sickness pay under Article 92 of the Labour Code, are exempt from contributions.

In practice, this means that annual, quarterly or performance bonuses paid after termination of employment are still subject to ZUS contributions if they relate to work performed during the employment period.

Court Rulings on the Matter

The Supreme Court addressed this issue in its resolution of 26 August 2021 (case no. III UZP 1/21).It held that a year-end bonus paid to a Customs and Tax Service officer after the termination of employment still constitutes the basis for calculating social insurance contributions.

This position has been consistently supported by ZUS, for example, in an individual interpretation issued on 13 April 2022 (ref. DI/100000/43/441/2022).ZUS confirmed that the key factor is the direct link between the bonus and the prior employment relationship, not the employment status at the time of payment.

ZUS’s Official Position

In the interpretation mentioned above, ZUS examined a case where an employer paid a yearly performance bonus after the employment relationship had ended.The Institution clarified that:

the basis for insurance obligations is the existence (or previous existence) of an employment relationship,
determining the contribution base is possible if the income is directly connected with the previous title of insurance,
the fact that the person is no longer employed at the moment of payment is irrelevant.

ZUS concluded that since the bonus resulted from the employment relationship that had existed between the parties, the employer must pay the full social insurance contributions as if the employee were still employed.

Practical Implications for Employers

In practice, this means that:

any bonuses, awards, or additional payments made after termination of employment must still be reported and included in the ZUS contribution base,
employers must calculate and pay the appropriate social contributions,
failure to do so may result in arrears, penalties, and inspections.

Employers should ensure that their HR and payroll systems are set up to handle such post-employment payments correctly and that all documentation clearly identifies the link between the bonus and prior employment.

Summary

A bonus or reward paid to a former employee after the employment relationship has ended:

is subject to ZUS social security contributions,
must be included in the contribution base,
should be properly reported in payroll and insurance documentation,even if the payment is made months after termination.