Payroll compliance in Poland means registering the employer and each employee with the Social Insurance Institution (ZUS), paying salaries on time and in the right amount, withholding and remitting personal income tax (PIT) advances and social security contributions, keeping the required records and filing the monthly and annual returns. This checklist lists what a foreign employer should have in place before the first payday and what repeats every month and every year.
It is written for foreign-owned companies, branches and foreign employers with staff in Poland. It explains the obligations; it does not replace a review of your specific situation. If you would rather hand the routine to a local team, see our payroll services in Poland.
Before you hire: registrations and decisions
Most problems in the first payroll cycle come from registrations that were done late or decisions that were never written down.
- Confirm the employing entity: Polish subsidiary, registered branch or foreign employer without a Polish entity. This determines how the employer registers with ZUS and the tax office. Read more on employment of staff in Poland.
- Register the employer as a contribution payer with ZUS within 7 days of the first employment start date, and obtain access to the electronic ZUS channel used for declarations.
- Decide the contract type for each role: employment contract, mandate contract (umowa zlecenie) or contract for specific work. Each has different contributions, tax treatment and minimum pay rules.
- Check the 2026 minimum pay: PLN 4,806 gross per month for full-time employment and PLN 31.40 gross per hour for mandate contracts.
- Set the pay date. Salaries are paid at least once a month, on a fixed date, and no later than the 10th day of the following month when paid in arrears.
- Decide the working time system and the settlement period, and prepare work regulations if the headcount requires them.
- For foreign nationals, confirm the right to work and the required permits before the start date. See changes in hiring foreign nationals in 2026.
Before the first payday: documents for each employee
- Signed employment contract, or written confirmation of its terms, before the employee is allowed to start work.
- Written information on employment conditions delivered within 7 days of the start of work.
- Initial medical examination and occupational health and safety training completed before the employee starts.
- Registration of the employee with ZUS (ZUA or ZZA form) within 7 days of the start of employment.
- Collected tax and insurance statements: PIT-2 where applicable, bank account details, and declarations affecting tax relief and contributions.
- Personnel file opened in the required structure, in paper or electronic form, with retention rules in place.
- Employee Capital Plans (PPK): check the enrolment obligation and the opt-out status of each eligible employee; enrolment follows the statutory window after three months of employment.
Every month: calculations, payments and filings
- Collect working time, absences, overtime, bonuses and benefit data by the agreed cut-off date.
- Calculate gross-to-net pay, employer and employee ZUS contributions, health insurance and PIT advances for each person and contract type.
- Pay salaries by the pay date, as a rule to the employee’s bank account.
- Submit the ZUS settlement declarations (DRA with RCA or RSA attachments) and pay contributions by the 15th of the following month for payers with legal personality, or by the 20th for other payers.
- Remit PIT advances to the tax office by the 20th of the following month.
- Record sick leave: the employer pays sick pay for the first 33 days in a calendar year (14 days for employees aged 50 and over), then ZUS pays the allowance.
- Calculate and remit PPK contributions for enrolled employees with the monthly payroll.
- Update leave records and the working time records that must be kept for each employee.
Every year: statements and reviews
- Send PIT-11 information to the tax office electronically by 31 January and to each employee by the end of February; file the annual PIT-4R by 31 January.
- Issue annual ZUS information to employees (the IMIR summary) by the end of February, unless monthly information was provided.
- Review minimum pay, contribution bases and thresholds that change on 1 January and adjust contracts and payroll settings.
- Check obligations that depend on headcount, such as PFRON contributions for employers with 25 or more full-time equivalents and the company social fund for larger employers.
- Verify the leave balances carried forward and the retention periods for payroll and personnel documentation (10 years for employees hired from 2019).
Key payroll deadlines in Poland
| Obligation | Deadline | Where |
|---|---|---|
| Employer and employee registration | Within 7 days of the start of employment | ZUS |
| Information on employment conditions | Within 7 days of the start of work | Employee |
| Salary payment | At least monthly, no later than the 10th of the following month | Employee |
| ZUS declarations and contributions | 15th of the following month (payers with legal personality); 20th (other payers) | ZUS |
| PIT advances | 20th of the following month | Tax office |
| PIT-11 and PIT-4R | 31 January (tax office); PIT-11 to employees by end of February | Tax office, employee |
| PPK enrolment | Statutory window after three months of employment | PPK institution |
Official sources: ZUS, podatki.gov.pl (PIT), the National Labour Inspectorate (PIP) and mojeppk.pl. Deadlines falling on a weekend or public holiday move to the next working day.
Common gaps we see in the first payroll cycles
- Employees registered with ZUS after the 7-day deadline because the registration was expected from the previous provider or the head office.
- Mandate contracts paid below the minimum hourly rate or without the required record of hours.
- Pay date set in the contract but salaries transferred after the 10th of the following month.
- Contributions paid on the 20th by a company with legal personality, which should pay by the 15th.
- PPK treated as optional for the employer, when only the employee can opt out.
- Personnel files kept abroad or in English only, which does not meet the Polish requirements.
If an inspection follows, our guide to control by the State Labour Inspection explains what to expect. For the full cost of employment, including employer contributions, see employment costs in Poland. Ending employment has its own formalities, described in dismissing an employee in Poland.
Frequently asked questions
Can a foreign company run payroll in Poland without a Polish entity?
Which payroll deadlines matter most in the first months?
Do we have to run payroll in Polish?
What happens if payroll is late or incorrect?
Is this checklist a substitute for professional advice?
Want the checklist handled for you?
CGO Finance runs payroll in Poland for foreign-owned companies: registrations, monthly calculations, ZUS and PIT filings, personnel records and reports in English. Tell us your headcount and contract types and we will propose the scope.
Are you looking for an accountant in Poland or a payroll services provider in Poland? Specialists from our accounting firm in Poland, Warsaw will be happy to help. If you are interested in company registration in Poland visit our dedicated landing page.