PEL in Poland — ZUS power of attorney for an accountant or accounting firm in 2026

PEL is a power of attorney to represent an insured person or contribution payer before ZUS, Poland’s Social Insurance Institution. It can be filed electronically through PUE/eZUS or on paper at a ZUS branch. It is separate from tax powers of attorney (UPL-1, PPO-1) and KSeF permissions: it has a separate register, different forms, and a different revocation procedure.

This article supplements the guide on how to change accountants in 2026 with details concerning ZUS. A separate article explains the tax power of attorney for e-declarations: UPL-1 — power of attorney for e-declarations.

What PEL authorizes

PEL authorizes a specified natural person to act before ZUS on behalf of the insured person or contribution payer. In practice, an accountant holding PEL can:

• file and sign settlement and registration documents, including DRA, RCA, RSA, ZCNA, ZFA, and ZBA,
• submit corrections to those documents,
• receive correspondence from ZUS through PUE/eZUS,
• review settlement history, balances, and contribution payment deadlines,
• submit applications and declarations concerning social insurance, such as insurance registration or a change of insurance title code,
• communicate with ZUS about ongoing settlement matters.

An attorney-in-fact acting under PEL files documents as though the business owner had done so. The scope depends on whether the power of attorney is general or specific.

General or specific power of attorney

PEL may be a general or specific power of attorney:

• General — covers all activities in social insurance matters, and potentially other matters specified when it is granted, before ZUS. This is convenient but broader than most accounting firms need.
• Specific — covers only specified activities or a specified matter. For example, it may authorize only ongoing contribution settlements, without representation in debt collection or appeal proceedings.

An accounting firm handling routine bookkeeping will usually only need authority for settlement activities and communication through PUE/eZUS. Not every contract requires a general power of attorney.

What PEL does not replace

PEL covers legal acts in dealings with ZUS to the extent specified in the form. It does not, however, provide:

• access to KSeF or the right to issue invoices in that system — see KSeF permissions for an accountant and accounting firm,
• the right to sign tax e-declarations — this requires UPL-1,
• access to the business owner’s bank account.

Whether the attorney-in-fact may submit a particular application, act in benefit matters, or perform other activities before ZUS depends on the scope of the PEL granted. Such authority should not be inferred solely from the fact that the accountant has access to eZUS.

How to grant PEL step by step

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

1. Sign in to your PUE/eZUS account as the insured person or contribution payer.
2. Open the powers of attorney section and select the PEL form.
3. Enter the principal’s and the attorney-in-fact’s details required by the current form.
4. Specify the scope: general or specific (for the latter, state the particular activities).
5. Sign and submit the form through eZUS, or print it and deliver it to ZUS.
6. Retain confirmation that the power of attorney was granted.

Before submitting the first document, the attorney-in-fact should check in their eZUS account that they have the correct access and that the scope of the power of attorney matches the agreement.

How to revoke it — the PEL-O form

A PEL power of attorney is revoked using the PEL-O form:

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

The revocation process mirrors the process for granting the power. Identify the attorney-in-fact whose authority you are revoking, sign, and submit the form. Download the revocation confirmation as evidence.

After filing PEL-O, retain the confirmation and check in eZUS that the attorney-in-fact has lost access to the expected extent. Coordinate the timing of the revocation with the filing of the final settlement documents, including DRA and RCA, so the transition month is not blocked and the former firm does not retain access for longer than necessary. The document handover protocol when changing accountants explains the details.

PEL and UPL-1 — do not confuse them

The most common mistake is treating PEL and UPL-1 as a single “power of attorney for an accountant.” They belong to two separate systems:

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

The forms, registers, authorities, and revocation procedures are entirely separate. Granting UPL-1 provides no authority in ZUS. Granting PEL does not permit the filing of JPK.

A firm providing full service to a JDG (taxes and ZUS) needs both powers of attorney, and may additionally need PPO-1 for tax correspondence and permissions in KSeF.

PEL when working with foreign nationals

If the business employs foreign nationals or engages people under civil-law mandate contracts, the accountant will often need PEL to register and deregister them for insurance, compile A1/S1 documents, and correspond with ZUS on cross-border matters. In that case, the power of attorney should expressly cover insurance coordination documents.

For more practical information on employment, see the articles on employing a foreign national in a JDG and mandate contracts and ZUS.

Most common mistakes

1. Leaving the former accounting firm’s PEL active after the contract ends.
2. Revoking PEL before the previous firm submits the final 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 as authority to submit tax e-declarations.
5. Failing to retain a copy of PEL-O after revocation.
6. Entering the accounting firm’s name instead of the details of a specific natural person.
7. Failing to retain a copy of PEL after granting it, leaving no evidence of the scope of authority in a dispute.

When to grant 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 firm’s actual activities; do not grant general authority automatically if the service is intended to be limited.

When the cooperation ends, revoke the power of attorney using PEL-O at a time coordinated with the filing of the final settlement documents. Retain copies of PEL, PEL-O, and the confirmations as evidence of the scope of the authority and the revocation process.

The parties’ liability

PEL does not transfer to the accountant the contribution payer’s liability to ZUS for the accuracy of the data and timely payment of contributions. That liability remains with the payer, meaning the business owner. The attorney-in-fact is liable to the principal under the settlement services agreement, and to ZUS only in expressly defined situations.

You should therefore retain copies of every PEL and PEL-O, confirmations of grant and revocation, and official settlement documents, including DRA, RCA, and RSA. In a dispute, they help establish the scope of the power of attorney and how its revocation was carried out.

Sources

• ZUS — PEL power of attorney
• ZUS — PEL-O application to revoke a power of attorney

This material is general in nature. The detailed scope and procedure for granting a power of attorney follow from Polish social insurance legislation and the current instructions issued by ZUS.