Salary calculation and ZUS declaration filing
Who Are We?
LFT Advisors is a team of professionals in the field of international business. Our team includes lawyers, auditors, and accountants who get involved at every stage of business activity. We don’t just solve tasks – we simplify processes and deliver results.
What Do We Do?
We combine legal and financial expertise to eliminate unnecessary bureaucracy in business and reduce costs. We work on a model from company registration to obtaining licenses and opening corporate accounts.
Why do clients trust us?
Because we offer precise, transparent solutions for specific business needs. We provide full support at every step. We know how to work with startups, scalable projects, and multinational structures.
How We Work?
- Analyze business goals and objectives.
- Conduct a situation audit.
- Develop a step-by-step strategy.
- Register the business and open bank accounts.
- Obtain licenses and set up documentation.
- Provide legal and accounting support.
- Adjust the strategy as the business grows.
Algorithm for salary calculation and submission of ZUS declarations (Poland)
1. Collection of primary data
Let’s go through the step-by-step salary calculation. Before starting, it’s important to gather all the information that influences the salary, taxes, and contributions:
Identification data
- PESEL or NIP (for B2B).
- Residential and registered address.
- Confirmation of legal stay in Poland.
Information on absence from work
- Vacation (planned, parental leave). However, the leave may be unpaid.
- Sick leave (zwolnienie lekarskie ZLA).
- Business trips.
Documents
- Umowa o pracę (employment contract): salary, overtime surcharge, vacations.
- Umowa zlecenie (contract for specific work): hourly or piecework form, no vacation.
- Income tax: in the case of a contract for specific work between the company and the individual, the payer (in this case, the company) pays at a 12% rate (unless the individual expresses willingness to pay the 32% tax rate).
Benefit information
- Disability (I, II, III group) — reduced contribution rates.
- Number of children — affects tax deductions.
- Two jobs — if an employee works under an umowa o pracę (employment contract) for one job and the salary is at least the minimum wage, and on the other under an umowa zlecenie (contract for specific work), they pay only the health insurance contribution. If there are two umowy o pracę, taxes are paid fully from both contracts.
- Studies — students under 26 working under an umowa zlecenie, for an umowa o pracę all taxes are paid except income tax, as long as their income doesn’t exceed the tax-exemption threshold. Students must confirm their student status every six months, and if lost, they must inform within 7 days.
2. Salary calculation (gross → net)
A) Tax and contribution calculation for annual zus declaration.
Example for umowa o pracę:
Gross: 5000 zł
Contributions from the employee:
Gross salary:
5000.00 zł
Pension contribution:
488.00 zł
Disability pension contribution:
75.00 zł
Sickness contribution:
122.50 zł
Health insurance contribution:
388.31 zł
Income-related expenses:
250.00 zł
Advance tax payment:
188.00 zł
Net salary:
3738.20 zł *
* including the amount for the tax deduction applied to the taxpayer.
If no tax deduction is available for the employee:
Gross salary:
5000.00 zł
Pension contribution:
488.00 zł
Disability pension contribution:
75.00 zł
Sickness contribution:
122.50 zł
Health insurance contribution:
388.31 zł
Income-related expenses:
250.00 zł
Advance tax payment:
488.00 zł
Net salary:
3438.20 zł
Sickness and accidents — covered by the employer, depending on the number of employees contributing to health insurance. If less than 20 employees, the employer covers up to 33 days (14 days for people over 55). From day 34, ZUS pays. If there are more than 20 employees, the employer covers the cost.
The tax base after deductions — is reduced by the contributions.
Income tax is calculated considering the kwota wolna (tax-free amount — 30,000 zł per year).
B) Application of deductions
- Standard tax deduction: 300 zł/month.
- 1/12 of kwota zmniejszająca podatek (3600 zł per year).
C) Formula
Net = Gross - Employee’s ZUS minus health insurance and PIT tax.
End-to-End Business Support: Registration, Licensing, and Account Management
3. Forming the pay slip (rmua)
What’s included:
- Total amount of charges (gross).
- All deductions for ZUS and taxes.
- Total payment due.
- Name and code of the insurance title (for example, 011000 — umowa o pracę).
Document creation:
- Through accounting software (Optima, Symfonia).
- Or manually (Excel/PDF template).
Requirements:
- Issued to the employee once a month.
- No signature required, but archiving is mandatory.
4. Creating and submitting ZUS declarations
Forms:
ZUS RCA
Individual calculations for each employee.
ZUS DRA
Overall form for the company.
ZUS DRA
For sick leave, vacations, periods without payment.
Creation:
- Software: Płatnik, Optima, Enova365, Gratyfikant GT.
- Formats: XML or via integration with PUE ZUS.
Submission:
- Via PUE ZUS (online portal).
- Or through ePUAP with qualified electronic signature.
Deadline:
- For companies, by the 15th of the month.
- For entrepreneurs, by the 20th of the month.
5. Payment of contributions
Calculation:
Total RCA amount → the total of all contributions is reflected in the DRA report.
Sanctions:
If contributions are not paid on time, the entrepreneur must account for the interest on the unpaid amounts. The amount of interest depends on the period from the due date to the actual payment.
6. Archiving and document flow
What is stored:
- IMIR (formerly ZUS RMUA form) – monthly and annual data, containing information about the insured’s paid social and health insurance contributions.
- Copies of DRA, RCA, RSA.
- Bank payment slips.
Sanctions:
- At least 10 years.
- It’s recommended to maintain both electronic and paper archives.
7. Control and verification
Internal audit:
- Reconciliation of RCA and DRA with bank payment slips.
- Verification of ZUS codes.
Preparation for audit:
- All documents must be in order: contracts, annexes, pay slips, reports.
- It’s advisable to maintain a list of submitted forms with dates and signatures.
Updating rates:
- ZUS limits and rates change annually (usually on January 1 and July 1).
- Monitor Komunikaty ZUS for updates.
Integrated Business Support: From Registration to Fully Operational Setup
Important aspects involved in salary calculation and submission of ZUS declarations
Registration in ZUS
The process starts with registering the company as a payer of social security contributions. This step is mandatory when hiring employees or engaging in B2B contracts, if the conditions fall under the criteria for social insurance obligations. LFT not only registers the legal entity in the system but also checks whether additional insurance codes need to be connected based on the type of cooperation and Polish legal requirements.
Each employee is assigned an individual code in the ZUS system, which allows tracking their employment history, entitlement to benefits, and correctly calculating contributions. It is essential for the individual to have a PESEL number. If they don’t have it, the LFT team helps obtain it and, if necessary, arranges for an electronic signature, which is required to submit declarations online. The entire process, from submitting applications to registration, is handled by the team, relieving the client from any concerns or issues.
Salary calculation
Salary is not just an amount to be paid; it involves a complex set of legal and tax obligations. Payroll statements are prepared, which take into account not only the base salary and taxes but also the dynamics of the employment relationship: overtime, vacation pay, sick leave, bonuses, compensations, and other possible payments. In the case of vacation, sick leave, or business trips, the calculation is automatically updated according to labor law and the employment contract.
Contributions are categorized into pension, disability, sickness, and accident insurance. The rates for these contributions may vary depending on the industry and level of risk. At the same time, personal income tax (PIT-4) is calculated, considering tax deductions and the employee’s tax residency status.
Preparation and submission of reports to ZUS
ZUS reporting in Poland is more than just numbers. Every month, different forms are generated: DRA (general), RCA (insured data), and RSA (sick leave and vacations). Since 2022, ZUS RZA is no longer used in current calculations. All data is transferred in the ZUS RCA report.
Any corrections to report names, as indicated in the RZA report, should be reflected in the RCA report. An error in one form can lead to additional payments or penalties, especially when the reporting concerns foreigners.
LFT Advisors handles the creation and submission of these forms through official systems, such as PUE ZUS or ePUAP. If there were errors in previous periods, corrections are made, and clarifications are prepared. Additionally, certificates that are often requested by inspectors or employees themselves (e.g., about employment history, contributions, etc.) are prepared.
Support during inspections
When ZUS or the labor inspectorate (PIP) visits, the company must provide justification for all payments, forms, and calculations. LFT prepares a full set of documents and manages communication with the inspectors. In case of claims, the team supports the correction process or additional payments to avoid further sanctions.
The team also explains how calculations were made, why certain rates were applied, and how the records were kept. This is particularly critical in the case of disputed B2B contracts or non-standard employment models.
Complexity and scale
Unlike regular accountants who work within specific transactions, LFT integrates ZUS accounting into the overall business framework. Registration in ZUS is just a part of a larger plan, from registering with the tax office to international tax planning.
This is particularly important for companies with Ukrainian or other foreign employees, where multi-jurisdictional considerations must be taken into account. Furthermore, LFT works not only with local companies but also with foreign entities wishing to do business in Poland without violating Polish or international law.
Crypto accounting
Traditional accounting is not equipped to handle Web3 and hybrid income streams. LFT addresses the needs of crypto companies and IT teams working in a B2B model or partially in a freelance format. ZUS calculations are made considering non-standard income sources, such as tokens, bonuses, crypto rewards, participation in grants, or DAOs.
It’s important to understand which income is subject to insurance contributions and which is not. This is no longer just arithmetic but requires tax and legal interpretation, which LFT provides.
Participation in audits
When dealing with transnational projects, ZUS audits become equivalent to Big Four audits. Here, it’s important not just to have forms and stamps but to build a solid evidence base for the accuracy of calculations.
LFT supports these audits, participates in the analysis, and provides documents at all levels. If an employee is registered in Poland but actually works in another country, correct linkage to the tax and insurance system is crucial.
Personal strategies
There are several types of employment contracts in Poland: Umowa o pracę (employment contract), Umowa zlecenie, and Umowa o dzieło (civil contracts), and B2B. Each type involves different levels of social security contributions, responsibility, and protection.
LFT helps select the right model based on income, the role of the employee, and the international context. If the income is unstable or seasonal, optimization strategies are implemented. Schemes such as IP Box or Creative Tax Relief are applied, which are particularly relevant for IT professionals and startup founders.
PESEL, ePUAP, Electronic Signature
Without a PESEL number, it’s impossible to register with ZUS. Without ePUAP, reports cannot be submitted. Without an electronic signature, everything must be done on paper, which is unthinkable in corporate practice. LFT systematically addresses these issues by helping clients obtain all digital identifiers, connecting them to the necessary systems, and providing basic training on how to use them.
Immigration and HR support
Working with foreign nationals requires a specific approach. LFT prepares documents for temporary residence, work permits, residence cards, and more. All of this is tightly connected to ZUS, as illegal employment without registration in the social insurance system is a direct path to legal trouble.
Even if someone is hired under a B2B model but effectively integrated into the company’s structure, such cases are also handled — including full support during audits.
Integration with International structures
A Ukrainian employee registered in Poland and working for an Estonian company — this is the new normal. LFT considers every aspect: double taxation treaties, tax residency nuances, and social security contribution calculations through complex cross-border structures.
All reporting related to CFCs (Controlled Foreign Corporations) is fully synchronized with Poland’s tax system and ZUS.
Technology and methodology
All calculations are done using professional software — no improvised Excel spreadsheets. Certified solutions are used, and all data is stored in encrypted cloud systems. Where needed, systems can be integrated with the client’s CRM or ERP platforms. This is key for scaling and automating business processes.
LFT Advisors is not just a “payroll accounting firm” — it’s a full-scale control center for payroll, taxation, and insurance in Poland. This is especially valuable for businesses operating across multiple jurisdictions, using cryptocurrency, or hiring international staff. Here, you don’t just delegate reporting — you build a strategy and know it’s done right.