EU Deadline Radar
Cette page a été traduite automatiquement. Original en anglais : Version anglaise

Ce qu'une petite entreprise avec des salariés doit déposer en Pologne en 2026

Ce profil suppose une petite entreprise (moins de 50 salariés, chiffre d'affaires jusqu'à 10 millions d'euros) qui emploie déjà du personnel : il inclut donc, en plus du calendrier fiscal et déclaratif habituel, les obligations liées à la paie et au lieu de travail. Il intègre aussi des règles européennes, comme NIS2 ou l'AI Act, qui s'appliquent lorsqu'une entreprise atteint cette taille ou opère dans un secteur couvert. Si votre effectif ou votre chiffre d'affaires diffère, ou si vous n'avez aucun salarié, un autre profil correspondra mieux.

Cette page part d'un profil de départ précis : petite entreprise avec des salariés, en Pologne. C'est un point de départ, pas un conseil personnalisé - vos obligations réelles dépendent de votre secteur exact, de votre chiffre d'affaires et de votre mode de fonctionnement.

Affinez votre profil exact sur la page d'accueil

Les 12 prochains mois

DateRéglementationÉchéance
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland e-Doręczenia (Ustawa o doręczeniach elektronicznych)Poland: e-Doręczenia address becomes mandatory for CEIDG businesses registered before 2025
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Platform Work DirectiveDirective sur le travail via une plateforme : la présomption de salariat et les règles de gestion algorithmique doivent s'appliquer au niveau national
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland JPK_CIT / JPK_KR_PD (structured accounting books)Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
Poland minimum wagePoland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland PIT employer annual information returnsPoland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)Récurrent
Poland ZUS IWA accident-insurance informationPoland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Récurrent
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland KOBiZE national emissions database reportPoland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryRécurrent
Poland PIT employer information to employeesPoland: PIT-11 statement must be provided to each employee by the end of FebruaryRécurrent
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland BDO packaging/EPR annual reportPoland: annual BDO report on packaging and products due 15 MarchRécurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland CIT-8 annual returnPoland: annual CIT-8 corporate income tax return due by 31 MarchRécurrent
Poland environmental-use fee (opłata za korzystanie ze środowiska)Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchRécurrent
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland annual financial statements - KRS/RDF filingPoland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent
Poland Employee Capital Plans (PPK)Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRécurrent
Poland ZUS social insurance contributionsPoland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Récurrent
Poland CIT advance paymentsPoland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Récurrent
Poland PFRON monthly declarationPoland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Récurrent
Poland PIT advances on employee salaries (płatnik)Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRécurrent
Poland JPK_V7 (VAT records and declaration)Poland: JPK_V7M monthly VAT return and payment due by the 25thRécurrent

Voir le calendrier 2026 complet en Pologne · Tous les calendriers