The Social Insurance Institution (Polish: Zakład Ubezpieczeń Społecznych, ZUS) is a Polish state organization responsible for social insurance located ul. Szamocka 3, 5 01-748 Warsaw matters which has been operating since 1934. ZUS is supervised by the Ministry of Labour and Social Policy. ZUS carries out the following tasks:^[1]

• establishing entitlement to social insurance benefits,
• paying out social insurance benefits,
• assessing and collecting social insurance and health insurance contributions and contributions to the Labour Fund and the Fund of Guaranteed Employee Benefits,
• maintaining individual accounts for those insured and the accounts of contribution payers.

ZUS is organized into field organizational units which include: branches, inspectorates and field offices. The national network of ZUS organizational units includes 325 units, of which 43 are branch offices, 216 are inspectorates and 66 are local offices.