What to do when the Social Insurance Institution demands repayment of maternity benefit after years? 

21 May 2026

The scenario is usually similar: your child is now in nursery school, the excitement of the birth and the first months of care have long since subsided, so it is time to focus again on growing your business. Suddenly you receive a letter from Social Insurance Institution. Decision: the benefit assessment basis has been challenged and the Social Insurance Institution demands the return of „unduly collected benefits” with interest. The amounts? Often in excess of PLN 50, 80 or even 100 thousand.

After several years, does the Social Security have the right to inspect self-employed mothers who previously received maternity benefits? Yes. Is the issuing of a decision by the Social Insurance Institution on the reimbursement of a paid benefit always justified? Definitely not.

Why is the Social Security challenging the maternity benefit after such a long time?

The Social Insurance Institution (ZUS) has broad control powers, regulated by the Act of 13 October 1998 on the social insurance system (Journal of Laws 2022, item 1009), and the limitation period for dues for contributions is, as a rule 5 years. This means that officials can analyse your financial situation and the legitimacy of your payments far back.

The most common reason for issuing a decision to return the benefit is that the Social Insurance Institution considers that:

• The insurance basis was artificially inflated - officials claim that your business income did not justify the declared contribution base. 
• The activity was of a sham nature - ZUS believes that the company was registered only to obtain high benefits and not for the purpose of real earnings.

ZUS strategy: undermining the contribution assessment base

Instead of denying the right to insurance altogether, ZUS often uses a method that is „safer” for itself: it lowers the contribution assessment base. The result? The Social Insurance Institution issues a decision obliging you to pay back the difference between the benefit paid out and the one which (in the opinion of the Social Insurance Institution) you were actually entitled to.

What arguments do you have in your dispute with the pension authority?

In the fight against the Social Security decision, you are not in a lost position. The jurisprudence of the courts, including the Supreme Court, has repeatedly sided with women, highlighting several key principles:

1. The principle of confidence in the state and the law - If, for years, the Social Security has accepted your contributions without objection and paid benefits, a sudden change of mind after 4 years compromises your legal security.
2. Right to declare a high base - An entrepreneur has the right to declare the highest permissible contribution assessment basis, even if his income is low at any given time. The social insurance system in Poland is based on solidarity and not on pure profit and loss mathematics.
3. Reality of the business - If you can show that you were undertaking viable work activities (invoices, emails, meetings with clients, marketing) before you went on the benefit (or during it, if the nature of the activities and regulations allowed it) then it is much easier to argue that the decision to reimburse the benefit paid is unjustified.  

How to prepare for an appeal against a ZUS decision?

An appeal against a ZUS decision is a key legal instrument. In it, you must prove that your activity was viable and that the amount of contributions was justified.

What is worth preparing as evidence for the case?

• Operational documentation: contracts with contractors, orders, e-mail correspondence with clients from the period before the benefit.
• Evidence of online presence: website screenshots, social media posts, business card on Google Maps.
• Witness statements: customers, suppliers or collaborators who confirm that services or goods have actually been provided or sold.
• Financial documentation: cost invoices (e.g. telephone, office rental, fuel) that show that the company has generated costs related to its running.

It should be remembered that The time limit for lodging an appeal with the court is usually 30 days from the date of notification of the decision. Failure to comply with this time limit results in the decision becoming final and binding, making it practically impossible to challenge it later in court.

Is it worth fighting for?

Definitely yes. Statistics show that a large proportion of ZUS decisions on the „bogusness” or overstatement of the contribution assessment basis are overturned in court proceedings. Courts are much more likely to take into account the realities of doing business and the specific situation of women in the labour market than officials.

If you receive a decision on the reimbursement of your maternity or sickness benefit, it is important to remember that it is not final. A professional legal analysis of your situation is the first step towards effectively challenging the ZUS decision and protecting your funds from unjustified reimbursement.

The most common question about the return of benefits after years

Can Social Security claim the benefit back years later?

Yes, the Social Insurance Institution can issue a decision on the reimbursement of the benefit even after several years have passed if it considers it to have been unduly collected.

After how many years can the Social Security Administration demand the benefit back?

As a rule, ZUS has 5 years to issue a decision on the return of an unduly collected benefit, counting from the last day of the period for which the benefit was paid.

Can Social Security go back several years and check maternity benefits?

Yes, the authority may analyse earlier periods if it is investigating the correctness of the contribution base or the title to insurance.

When does ZUS consider an allowance to be unduly collected?

Most often when it believes that a benefit has been paid without a legal basis, on the basis of an inflated contribution or with sham activity.

Do you have to give back the allowance with interest?

If the decision of the Social Insurance Institution becomes final, the authority may demand repayment of the benefit with interest.

Can a Social Security decision be appealed?

Yes, the decision of the ZUS can be appealed to the labour and social security court.

How much time is there to appeal a Social Security decision?

As a general rule, there is one month from the date of notification of the decision to lodge an appeal.

What documents help in a dispute with Social Security?

Among other things, contracts, invoices, correspondence with clients, transfer receipts and other evidence of real business are useful.

Does the Social Security check itself mean that the benefit was undue?

No, the check itself does not yet determine the obligation to reimburse the allowance.

Is it possible to win a case against Social Security for the reimbursement of benefits?

Yes, a lot depends on the documents, the circumstances of the case and whether the reality of the activity and the correctness of the assessment basis can be demonstrated.

Can ZUS recognise economic activity as a sham?

Yes, this is one of the most common grounds for issuing a benefit recovery decision.

What should I do after receiving a decision to return my allowance?

You need to analyse the decision quickly, gather evidence and, if necessary, appeal within the statutory deadline. 

Need help preparing an appeal against a Social Security decision? We invite you to contact our law firm. We specialise in disputes with the Social Insurance Institution (ZUS), providing substantive support in the preparation of arguments that will allow you to effectively challenge an unfavourable decision of the Social Insurance Institution (ZUS).