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Tax and ZUS deadlines

The key dates every month and every year. A deadline that falls on a weekend or public holiday moves to the next working day.

Every month

Monthly deadlines (for the previous month)
DeadlineWhat and for whom
by the 15thPPK contributionsemployers running an employee capital plan (PPK)
by the 15thZUS contributions and the ZUS declarationlegal persons: limited companies (sp. z o.o., S.A.), foundations, associations, cooperatives
by the 20thZUS contributions and the ZUS declarationsole traders, partnerships and other payers that are not legal persons (budget units: by the 5th)
by the 20thAdvance income tax (PIT, CIT, lump-sum tax)sole traders and companies
by the 20thTax withheld from salaries and contractsemployers and other remitters
by the 20thPFRON contributionsemployers with at least 25 full-time employees
by the 25thVAT and the JPK_V7 fileactive VAT payers (quarterly filers pay VAT after the quarter)

Every year

  • 31 JanuaryPIT-11, PIT-4R and PIT-8AR to the tax officeemployers and other remitters
  • 31 JanuaryZUS IWA (accident insurance information)payers insuring at least 10 people
  • end of FebruaryPIT-11 to employees and contractorsemployers and other remitters
  • 31 MarchCIT-8 annual return and financial statements drawn upcompanies and others keeping full accounts
  • 30 AprilAnnual returns (PIT-36, PIT-36L, PIT-28) and tax paymentsole traders and partners in partnerships
  • 20 MayAnnual health contribution settlement (ZUS declaration for April)sole traders on the tax scale, flat rate or lump-sum tax
  • 30 JuneApproval of financial statements (then 15 days to file with the KRS)companies and others keeping full accounts

These are general deadlines - yours may differ, e.g. with quarterly settlement or a non-calendar tax year. If in doubt, ask us.

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Call, email or visit us at our office on Łobzowska Street. A first conversation helps us agree on the right tax set-up and the scope of our services.

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