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Was ein kleines Unternehmen mit Mitarbeitenden in Polen im Jahr 2026 einreichen muss

Dieses Profil geht von einem kleinen Unternehmen (weniger als 50 Beschäftigte, bis zu 10 Mio. € Umsatz) aus, das bereits Mitarbeitende beschäftigt, und umfasst daher Pflichten rund um Lohnabrechnung und Arbeitsplatz zusätzlich zum üblichen Steuer- und Meldekalender. Es berücksichtigt außerdem EU-weite Regelungen wie NIS2 oder den AI Act, die ab dieser Unternehmensgröße oder in erfassten Branchen gelten. Weichen Ihre Mitarbeiterzahl oder Ihr Umsatz ab, oder beschäftigen Sie gar keine Mitarbeitenden, passt ein anderes Profil besser.

Diese Seite geht von einem bestimmten Ausgangsprofil aus: kleines Unternehmen mit Mitarbeitenden, in Polen. Das ist ein Ausgangspunkt, keine maßgeschneiderte Beratung - Ihre tatsächlichen Pflichten hängen von Ihrer genauen Branche, Ihrem Umsatz und Ihrer Arbeitsweise ab.

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Nächste 12 Monate

Datum	Rechtsakt	Frist
15. September 2026	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. September 2026	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. September 2026	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. September 2026	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. September 2026	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. September 2026	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
1. Oktober 2026	Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)	Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
15. Oktober 2026	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Oktober 2026	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. Oktober 2026	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Oktober 2026	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Oktober 2026	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Oktober 2026	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
15. November 2026	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. November 2026	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. November 2026	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. November 2026	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. November 2026	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. November 2026	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
2. Dezember 2026	Platform Work Directive	Plattformarbeitsrichtlinie: Beschäftigungsvermutung und Regeln zum algorithmischen Management müssen national gelten
15. Dezember 2026	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Dezember 2026	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. Dezember 2026	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Dezember 2026	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Dezember 2026	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Dezember 2026	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
1. Januar 2027	Poland JPK_CIT / JPK_KR_PD (structured accounting books)	Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
1. Januar 2027	Poland minimum wage	Poland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026
15. Januar 2027	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Januar 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. Januar 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Januar 2027	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Januar 2027	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Januar 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
31. Januar 2027	Poland PIT employer annual information returns	Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)Wiederkehrend
31. Januar 2027	Poland ZUS IWA accident-insurance information	Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Wiederkehrend
15. Februar 2027	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Februar 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. Februar 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Februar 2027	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Februar 2027	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Februar 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
28. Februar 2027	Poland KOBiZE national emissions database report	Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryWiederkehrend
28. Februar 2027	Poland PIT employer information to employees	Poland: PIT-11 statement must be provided to each employee by the end of FebruaryWiederkehrend
15. März 2027	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. März 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
15. März 2027	Poland BDO packaging/EPR annual report	Poland: annual BDO report on packaging and products due 15 MarchWiederkehrend
20. März 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. März 2027	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. März 2027	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. März 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
31. März 2027	Poland CIT-8 annual return	Poland: annual CIT-8 corporate income tax return due by 31 MarchWiederkehrend
31. März 2027	Poland environmental-use fee (opłata za korzystanie ze środowiska)	Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchWiederkehrend
15. April 2027	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. April 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. April 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. April 2027	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. April 2027	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. April 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
15. Mai 2027	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Mai 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. Mai 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Mai 2027	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Mai 2027	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Mai 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
15. Juni 2027	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Juni 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. Juni 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Juni 2027	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Juni 2027	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Juni 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
15. Juli 2027	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. Juli 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
15. Juli 2027	Poland annual financial statements - KRS/RDF filing	Poland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)Wiederkehrend
20. Juli 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. Juli 2027	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. Juli 2027	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. Juli 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend
15. August 2027	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thWiederkehrend
15. August 2027	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Wiederkehrend
20. August 2027	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Wiederkehrend
20. August 2027	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Wiederkehrend
20. August 2027	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thWiederkehrend
25. August 2027	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thWiederkehrend

Den vollständigen Kalender 2026 in Polen ansehen · Alle Kalender