Build ZUS Hazardous-Conditions Work Report (ZUS ZSWA XML)

Skill: Convert hazardous/special-conditions work records into the annual ZSWA report

Region: Poland (Polska) Category: Social security — Ubezpieczenia społeczne (ZUS), bridging pensions Does: Takes records of employees performing work in special conditions or of a special character (praca w szczególnych warunkach / o szczególnym charakterze) and assembles the ZUS ZSWA annual report — the document that feeds an employee's entitlement to bridging pensions (emerytury pomostowe) — packaged in a KEDU XML for submission via Płatnik / ePłatnik (PUE/eZUS). Spec: ZUS ZSWA document template (current Płatnik version)

ZSWA reports, per qualifying insured person, the periods of work in special conditions/of a special character performed in the previous calendar year, classified by the statutory point of Annex 1 or 2 to the Bridging Pensions Act. It is filed by employers who keep the ewidencja pracowników wykonujących prace w szczególnych warunkach and pay the bridging-pension contribution (składka na FEP). Element names follow the ZSWA structures, not a verbatim XSD.

When this applies

• Employers who employ workers in special conditions or of a special character and are therefore required to keep the special-work register and pay the FEP (Fundusz Emerytur Pomostowych) contribution.
• Filed annually for the prior year, by 31 March of the following year (or within 7 days of an event such as the employee establishing the right to a bridging pension / the payer ceasing activity).

Structure (FORM → XML)

KEDU
  Płatnik     NIP, REGON, ZUS payer ID, name
  ZSWA
    Header    report year, purpose (original / correction)
    Per insured (one block per qualifying person):
       identity: PESEL (or document type+number), name, DOB
       period(s) od–do of work in special conditions / special character
       point of Annex 1 (special conditions) or Annex 2 (special character)
       dimension of working time in that work (full / fraction)

Data rules

• One block per qualifying insured; multiple distinct periods or annex points for the same person are listed as separate period rows.
• Annex classification — each period must reference the correct statutory point (Annex 1 = szczególne warunki, Annex 2 = szczególny charakter); the point drives the bridging-pension eligibility.
• Periods must fall within the report year and be consistent with the payer's special-work register (ewidencja).
• Identity — PESEL preferred; must match the person's other ZUS records (ZUA/RCA).
• FEP contribution for these workers is settled on the DRA/RCA; ZSWA is the qualifying-period information, not a contribution settlement — keep the two consistent.

Worked example (outline)

ZSWA report year 2025, purpose = original, płatnik NIP 1234567890
Insured PESEL 80050512345 "Jan Kowalski":
   period 2025-01-01..2025-12-31, Annex 1 point 24 (work in special conditions),
   full-time dimension

Packaged in a KEDU XML and submitted via Płatnik/ePłatnik (PUE/eZUS); periods reconcile with the special-work register and the FEP contributions on the DRA/RCA.

Validation checklist

• Current ZSWA / Płatnik template used; report year and purpose correct
• One block per qualifying insured; valid PESEL/identity matching other ZUS records
• Each period references the correct Annex 1 / Annex 2 statutory point
• Periods within the report year; consistent with the special-work register (ewidencja)
• Working-time dimension stated; FEP contributions on DRA/RCA consistent
• Filed by 31 March (or within 7 days of the triggering event)
• Submitted via Płatnik/ePłatnik (PUE/eZUS)

Last updated: 2026-06-04 — confirm the current ZSWA template, the Annex 1/2 point catalogue, and the filing deadline against current ZUS (zus.pl) guidance before use.