BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:pl-zus-contributions-dra-monthly@eudeadlines.eu
DTSTAMP:20261025T072148Z
DTSTART;VALUE=DATE:20261115
DTEND;VALUE=DATE:20261116
SUMMARY:Poland ZUS social insurance contributions: Poland: ZUS social insur
 ance contributions and DRA declaration due by the 15th (legal persons)
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
DESCRIPTION:Employers must submit the ZUS settlement declaration (ZUS DRA) 
 together with personal monthly reports (ZUS RCA/RSA/RPA)\, and pay social 
 and health insurance contributions for the reporting month\, by a deadline
  that depends on the payer's legal form: the 15th of the following month f
 or payers with legal personality (e.g. sp. z o.o.)\, the 20th for other pa
 yers (sole traders\, personal partnerships)\, and the 5th for budget units
 .\n\nKeda see puudutab: Every Poland-registered ZUS contribution payer\, i
 ncluding a self-employed sole trader (JDG) paying only their own contribut
 ions\; a sp. z o.o. (a capital company with legal personality) falls under
  the 15th-of-month deadline described here\, while sole traders and person
 al partnerships use the 20th (see the action text below).\n\nMida teha: Su
 bmit the ZUS DRA declaration and personal monthly reports and pay social i
 nsurance and health-insurance contributions for the reporting month by the
  15th of the following month if organized as a legal person (sp. z o.o.\, 
 spółka akcyjna\, spółdzielnia). Sole traders and personal partnerships
  (spółki jawne\, partnerskie\, komandytowe\, komandytowo-akcyjne) instea
 d follow the 20th-of-month deadline.\n\nKaristus: Late-payment interest (o
 dsetki za zwłokę) on unpaid contributions\; administrative and\, in case
 s of persistent non-payment\, criminal liability under the Social Insuranc
 e System Act (Ustawa o systemie ubezpieczeń społecznych).\n\n\nStatus: K
 innitatud\nhttps://eudeadlines.eu/et/deadline/pl-zus-contributions-dra-mon
 thly
URL:https://eudeadlines.eu/et/deadline/pl-zus-contributions-dra-monthly
CATEGORIES:PL,Poland ZUS social insurance contributions
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS social insurance contributions: Poland: ZUS social i
 nsurance contributions and DRA declaration due by the 15th (legal persons)
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS social insurance contributions: Poland: ZUS social i
 nsurance contributions and DRA declaration due by the 15th (legal persons)
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR