21 days
Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)
Next: 15 November 2026then 15 December 2026, 15 January 2027
Every Poland-registered ZUS contribution payer, including a self-employed sole trader (JDG) paying only their own contributions; a sp. z o.o. (a capital company with legal personality) falls under the 15th-of-month deadline described here, while sole traders and personal partnerships use the 20th (see the action text below).