[#6] From paralysis to action - a complete guide to getting out of ZUS and tax debt in 2026

When debt is piling up, fear is the worst advisor because it leads to paralysis. Many companies fail not because they had no chance of rescue, but because they started acting too late. That is a mistake. There is a whole range of tools that can help you regain control - from official negotiations with the authorities to market solutions that eliminate the problem at its source. Here are concrete, proven strategies that can help you get back on track.

Over the last few weeks we have analyzed the anatomy of the debt crisis. We know that PLN 21 billion in ZUS arrears is the result of a tough economic environment, not just mismanagement. But diagnosis is not enough - you need a treatment plan.

When dealing with public law debt, you have two main paths: a defensive one (reaching an agreement with the authorities) and an offensive one (repaying the authorities with external capital). Here is your battle plan.

Path 1: Defense - installment arrangements with ZUS and the Tax Office

This is usually the first idea that comes to mind for entrepreneurs. And rightly so - it is an important tool that lets you "buy time".

Installment arrangement with ZUS - how does it work?

You can apply to spread overdue contributions into installments. If ZUS agrees:

• Enforcement is stopped: The bailiff will not come knocking.
• Penalty interest is paused: Instead of high late payment interest, you pay a "prolongation fee", which is 50 percent of the base rate. That is a real saving.
• Procedure: You submit an application (RSR) and document your company's financial situation.
  
  

Where is the catch?

• The installment arrangement is a bureaucratic solution. ZUS assesses your "ability to pay". If they decide you cannot afford the installments, they will reject your application.
• An installment plan does not wipe your record. You still appear as a debtor (albeit one who is repaying), which can block access to bank loans and leasing.
• You have to pay both the installment for old debt and current contributions. For a company with liquidity issues, this double burden often becomes a noose that is impossible to carry.
  
  

👉 More details: Bridge loan or installment arrangement - what to choose in a crisis

Path 2: Offense - bridge financing

If an installment arrangement is symptomatic treatment, external financing is a surgery that removes the source of the disease. It is a market based solution built on taking a targeted loan to repay public law arrears.

Why does this change the rules of the game?

In this scenario, you swap "toxic" debt to ZUS and the Tax Office for a standard business financial obligation - a loan installment.

The benefits are immediate:

• Clean account within 24 hours: You repay the entire debt at the authority with a single transfer.
• Certificate of no arrears: You regain the document that opens doors to public tenders, grants and leasing.
• Return to insurance coverage: You immediately regain the right to sickness benefits.
• Better negotiation position: You are no longer a petitioner at the authority. You become a partner for banks and financial institutions.
  
  

This path is for companies that want to close a difficult chapter and quickly rejoin the game for new contracts.

👉 Learn more: Financing to repay ZUS and tax arrears at PaveNow

Path 3: Prevention - how not to end up in the same place again

Getting out of debt is only half of success. The other half is making sure you never end up there again. Since we know that the main killer of liquidity is payment gridlocks, you have to protect yourself against them.

This is where factoring comes in. Instead of waiting 60 days for a transfer from your customer - and having no cash for ZUS in the meantime - you "sell" the invoice to a factor and get the cash in a few hours. That way, your public law obligations are always paid on time, regardless of how your customers pay.

ZUS debt - your step by step action plan

If you are reading this and feel a knot in your stomach at the thought of ZUS, take these three steps today:

Run an audit

Log in to PUE ZUS and the e-Tax Office. Check the exact amount of your arrears including interest. Do not guess - know.

👉 Use our "how to" guide to do this step by step.

Assess your capacity

Ask yourself honestly:

• Can you afford to pay double contributions (current plus installment)?
• Do you need a "clean account" immediately, for example to take part in a tender or sign a big contract?

Choose the right tool

• If you have time and do not need a certificate of no arrears right now, try negotiating an installment plan.
• If you need to unlock your business, get leasing or simply sleep at night without fearing the bailiff, choose financing to repay your debt.

Do not wait for a miracle

Debt crises rarely solve themselves. In 2025 and 2026 the pressure on companies will not disappear. The "new normal" will be actively managing liquidity, not just reacting to invoices.

Remember: being in debt is a temporary situation, not an identity. You have tools to change it. The key is to decide to act.

Legal basis and sources

• Act of 13 October 1998 on the Social Insurance System (Article 29 - deferral of payment deadline).
• Tax Ordinance Act (Title III - tax obligations).

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More from this series

• [#1] A PLN 21 Billion Crisis: The real story of the ZUS debt drowning 640,000 Polish businesses.
• [#2] Debt to ZUS is rising while tax arrears are falling? We explain the paradox that shows where companies look for a "last resort"
• [#3] "Perfect storm" in Polish business - 3 reasons why even well managed companies end up in debt
• [#4] Debt crisis map of Poland: which industries and regions are at the highest risk
• [#5] Debt to ZUS is not just a business problem. It is a trap for your pension, benefits and personal assets

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