Poland payroll calendar 2026

Twelve months of ZUS deadlines, income-tax remittances, conditional PPK transfers, annual filings and statutory holidays—with actual dates and official sources.

Important: three different clocks ZUS follows the contribution month. PIT follows the month tax was withheld. PPK follows the month contributions were calculated and deducted. These may differ for the same employee.

Monthly payroll deadlines

Choose your ZUS payer category. The table covers January–December 2026 activity, including January 2027 deadlines for December 2026.

ZUS payer category

Contribution / deduction month	ZUS DRA + payment	PIT advances	PPK (if participating)	Work-time norm
January 2026	16 Feb 2026	20 Feb 2026	16 Feb 2026	20 days / 160h
February 2026	16 Mar 2026	20 Mar 2026	16 Mar 2026	20 days / 160h
March 2026	15 Apr 2026	20 Apr 2026	15 Apr 2026	22 days / 176h
April 2026	15 May 2026	20 May 2026	15 May 2026	21 days / 168h
May 2026	15 Jun 2026	22 Jun 2026	15 Jun 2026	20 days / 160h
June 2026	15 Jul 2026	20 Jul 2026	15 Jul 2026	21 days / 168h
July 2026	17 Aug 2026	20 Aug 2026	17 Aug 2026	23 days / 184h
August 2026	15 Sept 2026	21 Sept 2026	15 Sept 2026	20 days / 160h
September 2026	15 Oct 2026	20 Oct 2026	15 Oct 2026	22 days / 176h
October 2026	16 Nov 2026	20 Nov 2026	16 Nov 2026	22 days / 176h
November 2026	15 Dec 2026	21 Dec 2026	15 Dec 2026	20 days / 160h
December 2026	15 Jan 2027	20 Jan 2027	15 Jan 2027	20 days / 160h

Work-time norm assumes full-time 8-hour days and a monthly settlement period, adjusted for non-Sunday holidays; substitute days are employer-selected. ZUS is attributed to the contribution month. PIT and PPK dates are based on a withholding month matching the row; if salary is paid in the following month, use that actual payment month instead. Dates include weekend/statutory-holiday rollover. Source ↗ · Source ↗ · Source ↗ · Source ↗

Payday is not a ZUS deadline

Polish employment pay is generally at least monthly on a fixed, predetermined payday. Pay for a completed monthly period is due no later than the first 10 days of the following month; if a scheduled payday is a non-working day, wages are due on the preceding day. The table above does not invent your company's specific payday.

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What gets filed and paid?

ZUS DRA summarizes monthly contributions, and ZUS RCA covers individual insured employees where required. PIT advances are remitted to the tax office on a separate schedule. PPK transfers are conditional on participation and calculated contributions.

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2026 statutory holidays

Four of the 14 listed holidays fall on Sundays. December 24 has been a statutory holiday since 2025. Source ↗

1 Jan 2026Thu

New Year’s Day

Nowy Rok

6 Jan 2026Tue

Epiphany

Święto Trzech Króli

5 Apr 2026Sun

Easter Sunday

Wielkanoc

6 Apr 2026Mon

Easter Monday

Poniedziałek Wielkanocny

1 May 2026Fri

Labour Day

Święto Państwowe

3 May 2026Sun

Constitution Day

Święto Konstytucji 3 Maja

Two Saturday holidays need special attention

15 Aug 2026 (Assumption of Mary / Polish Armed Forces Day) and 26 Dec 2026 (Second Day of Christmas) reduce the working-time norm. For a typical Monday–Friday schedule, employers must designate compensating days off in the applicable settlement period; these dates are not universal. An employer-selected substitute day cannot be calculated solely from the national holiday list.

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Year-end and annual filings

Know which tax year is being reported. The 2026 calendar includes filings about 2025, plus the normal filing deadlines immediately after 2026.

2 Feb 2026

PIT-11 and PIT-4R for tax year 2025

Electronic filings to the tax office (where applicable). 31 January 2026 was a Saturday.

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2 Feb 2026

ZUS IWA for accident insurance, reporting year 2025

Only qualifying payers; this is not filed by every employer.

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2 Mar 2026

PIT-11 for employees, tax year 2025

28 February 2026 was a Saturday, so the recipient deadline moved to Monday.

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31 May 2026

ZFŚS fund: at least 75% of applicable statutory basic allocations

Conditional: only employers required to operate the fund under the relevant provisions. This is a social-fund transfer, NOT regular payroll tax or wages. Nominal statutory date; confirm operational settlement if it falls on a non-banking day.

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30 Sept 2026

ZFŚS fund: remaining applicable allocation balance

Conditional: relevant fund employers transfer the remaining allocations/increases for the year. Not a general employer payroll deadline.

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30 Sept 2026

Outstanding 2025 annual leave

General deadline to grant carried-forward leave; exceptions and special cases may apply.

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1 Feb 2027

ZUS IWA for reporting year 2026

Projected ordinary annual deadline, for qualifying accident-insurance payers only; verify eligibility and form guidance.

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1 Feb 2027

PIT-11 / PIT-4R for tax year 2026

Projected general tax-office deadline: 31 January 2027 is a Sunday.

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1 Mar 2027

PIT-11 for employees, tax year 2026

Projected general recipient deadline: 28 February 2027 is a Sunday.

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Scope and how to use this calendar

This is a standard employment payroll planning calendar, not a universal filing schedule for every form of remuneration. Verify the payer category, month of actual wage payment, PPK participation, exceptional payroll arrangements, work-time settlement period, and any special legal regime. It does not quote an exact company payday, universal Saturday substitute dates, EOR charges or unverified allowances.

Official source library

Planning reference, researched October 2026. Not legal, tax or accounting advice.