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.

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:

Contributions from the employee:

If no tax deduction is available for the employee:

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).

3. Forming the pay slip (rmua)

4. Creating and submitting ZUS declarations

Forms:

7. Control and verification

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.

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.

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.