Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)
Jeden Monat, fällig bis zum 15. · Applies to payers with legal personality (e.g. sp. z o.o.), which covers essentially all Polish limited-liability and joint-stock companies. Payers without legal personality (sole traders, personal partnerships) instead have until the 20th; budget units until the 5th.
Was sich ändert
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 for payers with legal personality (e.g. sp. z o.o.), the 20th for other payers (sole traders, personal partnerships), and the 5th for budget units.
Wer betroffen ist
Every Poland-registered employer/contribution payer; a sp. z o.o. (a capital company with legal personality) falls under the 15th-of-month deadline.
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Was zu tun ist
Submit the ZUS DRA declaration and personal monthly reports and pay social insurance 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) instead follow the 20th-of-month deadline.
Nächste Termine
Sanktion
Late-payment interest (odsetki za zwłokę) on unpaid contributions; administrative and, in cases of persistent non-payment, criminal liability under the Social Insurance System Act (Ustawa o systemie ubezpieczeń społecznych).
Quellen
- ZUS - Termin składania dokumentów i opłacania składek (5th/15th/20th-of-month deadlines by payer type) (www.zus.pl)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.