New deadlines for ZUS contribution payments. Check when to pay contributions in 2022

Since 2022, the deadlines for paying contributions and submitting settlement documents to the Social Insurance Institution (ZUS) have changed. They are now the 5th, 15th, and 20th day of the month. The new deadlines apply to the settlement of contributions for January 2022 and subsequent months — reminds the Social Insurance Institution (ZUS).

New Deadlines

The 15th day of the month is the new deadline for contribution payers with legal personality, such as joint-stock companies, limited liability companies, and cooperatives.

The 20th day of the month is the deadline for entities without legal personality, including natural persons running sole proprietorships or partnerships. Previously, those who paid contributions only for themselves were obliged to settle with ZUS no later than the 10th day of the month.

For budgetary units and local government budgetary establishments, the deadline remains unchanged — the 5th day of the month.

The changes to the deadlines for paying contributions and submitting settlement documents to ZUS result from regulations introduced by the Polish Deal (Polski Ład). The new deadlines apply to contributions for social and health insurance, the Labour Fund (FP), the Solidarity Fund (FS), the Guaranteed Employee Benefits Fund (FGŚP), and the Bridging Pensions Fund (FEP) — starting with settlements for January 2022. For December 2021, documents and contributions should be submitted and paid according to the previous deadlines, i.e., by the 5th, 10th, or 15th of January 2022.

New Document Templates

Starting from the settlement documents submitted for January 2022, new templates for ZUS DRA and ZUS RCA apply. In these documents, entrepreneurs must provide additional information, including the form of taxation for the given month, revenue, or income. The ZUS RZA document is no longer in use, and health insurance contributions for persons covered solely by this insurance should be reported in the ZUS RCA report.

To assist contribution payers in completing the documents correctly, the Social Insurance Institution (ZUS) has prepared short instructions with properly completed ZUS DRA and ZUS RCA forms, which are available on the ZUS website.