Contributions based on annual bonuses only in the month of payment – ZUS rejects 1/12 settlements
The Social Insurance Institution ("ZUS") in the latest interpretation (DI/200000/43/546/2025) ruled that contributions are to be calculated on the total payments made in a month, even if they relate to different periods.
The matter concerned a business person in the automotive industry who pays employees an annual bonus, at the end of a year, in a single payment, after certain conditions have been met. To date the employer had had included the bonus in the contribution base for a following calendar year – paying 1/12 of the bonus each month.
The company wanted to change the method of payment and pay the bonus in two instalments (in June and December), but maintain the method of settlement (1/12 of the total per month).
ZUS opposed and indicated that contributions are to be calculated on the income actually paid in the month in which the payment is made.