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:20260908T174518Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
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\nQui est concerné: Every Poland-registered employer/contribution paye
 r\; a sp. z o.o. (a capital company with legal personality) falls under th
 e 15th-of-month deadline.\n\nQue faire: Submit the ZUS DRA declaration and
  personal monthly reports and pay social insurance and health-insurance co
 ntributions for the reporting month by the 15th of the following month if 
 organized as a legal person (sp. z o.o.\, spółka akcyjna\, spółdzielni
 a). Sole traders and personal partnerships (spółki jawne\, partnerskie\,
  komandytowe\, komandytowo-akcyjne) instead follow the 20th-of-month deadl
 ine.\n\nSanction: Late-payment interest (odsetki za zwłokę) on unpaid co
 ntributions\; administrative and\, in cases of persistent non-payment\, cr
 iminal liability under the Social Insurance System Act (Ustawa o systemie 
 ubezpieczeń społecznych).\n\n\nStatus: Confirmée\nhttps://eudeadlines.e
 u/fr/deadline/pl-zus-contributions-dra-monthly
URL:https://eudeadlines.eu/fr/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