What is the deadline for paying ZUS contributions on salaries?

The deadline for paying social and health insurance contributions on salaries paid is the 15th day of each month for the previous month. This means that by the 15th day of the month following the month of salary payment, ZUS is transferred contributions based on the salary actually paid in the previous month.

What is the deadline for paying tax on salaries?

The advance payment of income tax on the salary paid to the employee is transferred to the tax office by the 20th day of the month following the month of salary payment. In this situation, the employer acts as the tax payer. The employer is responsible for calculating, collecting and paying the tax due to the tax office. The tax is paid into the tax micro-account established for the employer.

What remuneration is due for the period of illness?

The employee is entitled to sick pay for the period of illness. Depending on the reason for the inability to work, the employee retains the right to 80% of the salary or 100% of the salary. If the inability to work is caused by illness or isolation due to an infectious disease, the employee is entitled to receive 80% of the salary. If the inability to work is caused by pregnancy, illness during pregnancy, an accident on the way to or from work, a period of hospitalization in connection with a candidate for a cell, tissue or organ donor, or a procedure to remove these organs, the employee is entitled to remuneration in the amount of 100% of the basic salary.

What remuneration is paid for the period of vacation leave?

For the period of vacation leave, the employee is entitled to remuneration in the same amount as for the time of work. Therefore, vacation remuneration is 100% of the employee’s basic salary.

If you need help with HR and payroll, contact us:

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