1.3.2 Payment Of Withheld Social Security (ZUS)

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Commentary

Poland

The ZUS DRA form (see 1.2) must be submitted and contributions paid monthly as follows:

Deadline	Detail
By the 5th day of the following month	Budgetary units and local government budgetary establishments
By the 15th day of the following month	payers with legal personality, including: capital companies (joint-stock companies and limited liability companies), cooperatives, associations, foundations, local government units, universities,

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2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

8.2 Failure to pay over withheld amounts

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

6.3.1 Employees with an overseas employer (secondees)

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1.3.2 Payment of withheld social security (ZUS)

Poland

2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

8.2 Failure to pay over withheld amounts

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

6.3 Inbound employees on assignment

8.2 Failure to pay social security

2.2 Social security contributions

1.2 How are filings done?

2.2.4 Contributions for employers of 20+ employees

3.4 Private medical insurance

3.7.3 Sale of shares

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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1.3.2 Payment of withheld social security (ZUS)

Poland

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