Payroll calendar 2026 in Poland
Review structured payroll payment, filing and year-end obligations for the selected year.
Recurring payroll and filing obligations
Only deadlines and recurring rules present in the canonical dataset are shown. Missing movable holidays or unresolved filing dates are not inferred.
Normal pay date practice
At least once per month on a fixed, predetermined date; monthly remuneration paid in arrears no later than the first 10 days of the following calendar month. If the fixed payday is a non-working day, payment is made on the preceding day.
Public holidays
Sundays plus statutory holidays listed in the Act on non-working days
Statutory holiday since 2025
8
requires work-time schedule adjustment/day off within applicable reference period where necessary to meet the statutory norm
No
movable-holiday date-generation algorithm was not separately primary-source verified in this pass
Public holidays
Sundays plus statutory holidays listed in the Act on non-working days
Statutory holiday since 2025
8
requires work-time schedule adjustment/day off within applicable reference period where necessary to meet the statutory norm
2026 08 15
Saturday
2026 12 26
Saturday
No
movable-holiday date-generation algorithm was not separately primary-source verified in this pass
Payment deadlines
May 31
September 30
Filing deadlines
ZUS DRA
ZUS RCA
ZUS RSA
ZUS RPA
conditional
Yes
Next working day
available
True for deadline pattern
20
Tax office
General tax deadline rules not reverified here
Applies under tax law
uncertain
No
low
not later than 10th day of month following 90 days employment; not earlier than after 14 days employment
not later than 10 business days before conduct-agreement deadline
15th day of following month
4
2,027
required
Required if obligation applies
20
Year end deadlines
Required if fund applies
May 31
September 30
Required to actual average employment under statutory rules
What backs this page
Planning information, not a legal conclusion
Ivvora preserves scenario-dependence, unresolved inputs and known research gaps. Results are for planning and comparison and do not replace legal, tax, accounting or employment advice.