ZUS insurance title code for the Polish JDG in 2026

The insurance title code has six digits. The first four identify the basic title, and the last two contain information about the right to a pension or disability and the degree of disability. They are not the name of the "sick" variant.

The most common first four digits

For entrepreneurs, the most common are:

• 05 10 - person conducting non-agricultural activities without any particular preference,
• 05 40 - a person benefiting from a start-up discount, registered only with health care,
• 05 70 - person benefiting from a preferential basis for social contributions,
• 05 90 - person determining the basis under Mały ZUS Plus.

Variants ending with other two digits are used when the entrepreneur has appropriate pension or disability status.

The codes 05 11 20 or 05 11 40 do not mean preferential ZUS and start-up relief, respectively. This is a misinterpretation of code structure.

ZUA or ZZA

• ZUS ZUA - registration for social and health insurance,
• ZUS ZZA - registration only for health insurance,
• ZUS ZWUA - deregistration under the previous title.

The start-up relief is reported to ZZA with a code starting with 05 40. Voluntary sick leave does not receive a separate basic code 05 40; they are selected in the application for the relevant title subject to social insurance.

Etat and JDG

The employee code is reported by the employer. The entrepreneur settles his own title separately.

If the remuneration from a full-time job reaches at least the required level, only health insurance contributions may be obligatory from the business - then the entrepreneur submits a ZZA with the code appropriate to the business. This does not mean arbitrarily "having two codes" in one report.

Change of tax reliefAfter the start-up discount or preferential period ends, you must deregister your current title and register a new one with the appropriate date. The entitlement to the next relief and the exact date depend on the statutory conditions; the system will not always repair incorrect code automatically.

The deadline for reporting is generally seven days from the creation or change of the insurance obligation.

Codes and tax form

Scale, linear and lump sum do not change the first four digits of the social title. The form of tax influences the method of calculating the health insurance premium.

Sources

• Act on the social security system - ELI
• ZUS - notification of the payer and the insured person

Need to correct your report?

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Write to Paweł or see Oxyok accounting.