PEL - ZUS power of attorney for an accountant and accounting office in 2026 — in Poland

PEL is a power of attorney to represent the insured person or the contribution payer before the Social Insurance Institution. They are submitted electronically via PUE/eZUS or on paper at a branch. It is separate from tax powers of attorney (UPL-1, PPO-1) and from powers in the KSeF - it is a separate register, different forms and a different appeal procedure.

This article supplements the guide how to change an accountant in 2026 with details about ZUS. The tax power of attorney for e-declarations is described in a separate text: UPL-1 - power of attorney for e-declarations.

What does PEL give you?

PEL authorizes a designated natural person to perform activities before ZUS on behalf of the insured person or the payer. In practice, an accountant with PEL can:

• submit and sign settlement and application documents (including DRA, RCA, RSA, ZCNA, ZFA and ZBA),
• send corrections to these documents,
• receive correspondence from ZUS in PUE/eZUS,
• view settlement history, balances and due dates of contributions,
• submit applications and declarations regarding insurance (e.g. application for insurance, change of the insurance title code),
• contact ZUS on current settlement matters.

The representative acting on PEL submits documents as if done by an entrepreneur. The scope depends on whether the power of attorney is general or specific.

General or special power of attorney

A PEL may be a general or specific power of attorney:

• General - covers all activities in matters of social insurance (and possibly others indicated when granting) before ZUS. Comfortable, but wider than most offices need.
• Specific - covers only the specified activities or case. For example, a power of attorney only for the current settlement of contributions, without representation in debt collection or appeal proceedings.

For an accounting office conducting day-to-day accounting, a power of attorney for settlement activities and communication with PUE/eZUS is usually sufficient. Not every contract requires a general power of attorney.

What PEL does not replace

PEL concerns legal activities in relations with ZUS, to the extent indicated in the form. However, it does not provide:

• access to KSeF or the right to issue invoices in this system - see KSeF permissions for the accountant and accounting office,
• the right to sign e-tax returns - UPL-1 is used for this purpose),
• access to the entrepreneur's bank account.

Whether the representative can submit specific applications, act in matters of benefits or perform other activities towards ZUS depends on the scope of the PEL granted. Such rights should not be derived solely from the fact that the accountant has access to eZUS.

How to assign a PEL step by step

The most convenient form is eZUS, but the current PEL form can also be completed, printed and submitted to ZUS.

1. Log in to your PUE/eZUS account as the insured person or payer.
2. Open the powers of attorney section and select the PEL form.
3. Enter the principal and proxy details required by the current form.
4. Indicate the scope: general or specific (then specify specific activities).
5. Sign and send the form via eZUS or print it and submit it to ZUS.
6. Keep the confirmation of granting the power of attorney.

Before sending the document for the first time, the proxy should check his eZUS account whether he has proper access and whether the scope of the power of attorney corresponds to the contract.

How to appeal - PEL-O form

A PEL appeal is submitted on the form PEL-O:

• electronically via PUE/eZUS using the method available in the system,
• or on paper at a ZUS branch.

The cancellation procedure is the same as sending. Indicate the representative you are recalling, sign and send. Download the cancellation confirmation as evidence.

After submitting the PEL-O, keep the confirmation and check with eZUS whether the representative has lost access to the expected extent. Coordinate the date of the appeal with the sending of the last settlement documents, including DRA and RCA, so as not to block the cut-off month or leave the former office access longer than necessary. Details are described in protocol of transfer of documents when changing accountant.

PEL and UPL-1 - do not confuse

The most common mistake: treating PEL and UPL-1 as one "power of attorney for the accountant". These are two separate systems:

• UPL-1 - tax power of attorney, e-Tax Office, e-declarations (JPK_V7, PIT, VAT-EU).
• PEL - power of attorney from ZUS, PUE/eZUS, settlement documents (including DRA, RCA and RSA).

The forms, registers, authorities and appeal procedure are completely separate. Granting UPL-1 does not give any rights to ZUS. Issuing PEL does not allow you to send JPK.

The office that provides full JDG services (taxes + ZUS) requires both powers of attorney. Plus possibly PPO-1 for tax letters and entitlements in the KSeF.

PEL and working with foreigners

If a company employs foreigners or uses services under mandate contracts, the accountant often needs PEL to register and deregister people from insurance, to complete A1/S1 documents and correspondence with ZUS in cross-border matters. It is then worth granting a power of attorney with a clear scope covering insurance coordination documents.

More about the practical aspects of employment is described in the article on employment of a foreigner in JDG and commission contract and ZUS.

The most common mistakes

1. Leaving an active PEL with the former office after the end of the contract.
2. Revocation of the PEL before the previous office has sent the last DRA and RCA.
3. Granting a general power of attorney where a specific one would be sufficient.
4. Treating PEL as access to KSeF or sending e-tax returns.
5. No copy of PEL-O after appeal.
6. Entering the name of the office instead of the details of a specific natural person.
7. No copy of the PEL after it is issued - in the event of a dispute, there is no proof of the scope of rights.

When to send PEL

PEL makes sense when the accountant actually settles contributions and communicates with ZUS on your behalf. Match the scope of the power of attorney to the actual activities of the office; do not assign general scope automatically if support is to be limited.

After the end of cooperation, revoke the power of attorney for PEL-O on the date coordinated with sending the last settlement documents. Keep a copy of the PEL, PEL-O and confirmations as evidence of the scope and progress of the appeal.

Liability of the parties

PEL in itself does not transfer the payer's statutory obligations to the accountant or determine liability for a specific error. The scope of liability of the payer, the representative and the accounting office is assessed separately - according to the relevant regulations, the circumstances of the case and the concluded contract.

Therefore, it is worth keeping a copy of each PEL and PEL-O, confirmation of posting and cancellation, and official settlement documents, including DRA, RCA and RSA. In the event of a dispute, they help demonstrate the scope of the power of attorney and the course of its revocation.

Sources

• ZUS - power of attorney PEL
• ZUS - PEL-O application to revoke the power of attorney

The material is of a general nature. The detailed scope and procedure for granting a power of attorney result from the provisions on the social security system and current ZUS instructions.