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Like every year, 2025 brings business owners and HR and payroll departments regular obligations towards ZUS, tax offices, PFRON and Statistics Poland (GUS). Missing deadlines can cause financial consequences or administrative problems. We have therefore prepared a practical calendar to help fulfil all obligations safely and on time in the coming year.
Why use an HR and payroll calendar?
It helps avoid delays and sanctions
It provides full control over HR and payroll documentation
It facilitates planning for HR, personnel and accounting departments
It helps prepare for regulatory changes
Accounting that understands your business
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Regular monthly obligations
Below are the key dates recurring every month:
| Deadline | Obligation | Applies to |
|---|---|---|
| By the 5th of the month | ZUS contributions and reports | Budgetary units |
| Within 7 days | ZUS RUD: notification of specific-task contracts | All contribution payers |
| By the 15th of the month | ZUS contributions and reports | Sole proprietorships without employees |
| By the 15th of the month | PPK payments to participants' accounts | Companies covered by PPK |
| By the 15th of the month | ZUS contributions and reports | Employers with legal personality, such as joint-stock companies, limited liability companies and cooperatives |
| By the 20th of the month | ZUS contributions and reports | Employers without legal personality, such as sole proprietorships and partnerships |
| By the 20th of the month | PIT-4, PIT-8AR: PIT advances | Tax remitters |
| By the 20th of the month | PFRON payments and declarations | Companies employing more than 25 full-time equivalents |
| By the date specified by GUS | GUS statistical reports | Entities subject to reporting obligations |
Annual deadlines
Alongside monthly duties, employers must remember annual obligations:
| Deadline | Obligation | Notes |
|---|---|---|
| 31 January | PIT-4R, PIT-8AR, IFT-1R and PIT-11 to the tax office | Tax declarations for the previous year |
| 28/29 February | PIT-11 for employees | Annual employee information |
| 31 March | CIT-8 | Annual CIT return |
| 30 April | PIT-36, PIT-37, PIT-36L | Individuals' annual returns |
| 20 May | Annual ZUS health contribution settlement | Corrections to health contribution settlements |
| 20 January | Annual PFRON declaration | Annual summary for PFRON |
| 30 September | Use of outstanding annual leave | Employer obligation |
| On an ongoing basis | Medical examinations and occupational health and safety | Under labour law |
| On the last working day; if objectively impossible, within 7 days | Issuing an employment certificate | Employer obligation |
Upcoming changes for 2025
Prepare for new rules and regulatory changes in 2025:
- Minimum wage increase: new rates from 1 January 2025
- Implementation of the National e-Invoicing System (KSeF): new obligations concerning structured invoices
- Changes to remote work rules: updating work regulations
- From 2025, Christmas Eve, 24 December, will be a day off
TaxCoach: professional HR and payroll services
If you want assurance that all HR and payroll duties are fulfilled under current regulations and by the right deadlines, contact our office. Continuous monitoring of changes and a deadline control system guarantee your company's formal and tax security.
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