ZUS
ZUS DRA: what is it?
ZUS settlement return
ZUS DRA is the monthly contribution settlement return. The deadline depends on the payer: the 5th, 15th or 20th of the following month.
Key answers
- What it is
- A summary return with the totals of social insurance, health insurance, Labour Fund and Guaranteed Employee Benefits Fund contributions for all insured persons in the month.
- Who it affects
- Contribution payers who employ staff or contractors, and entrepreneurs paying contributions for themselves.
- When
- It is filed and contributions are paid by the 5th (budget units), the 15th (payers with legal personality, e.g. limited liability companies) or the 20th of the following month (others, including sole proprietors). If the day falls on a day off, the deadline moves to the next working day.
- Where
- Electronically through the ZUS Electronic Services Platform (PUE) or the Płatnik program. Payment goes to your individual ZUS contribution account.
How it works in Zaksio
Zaksio creates DRA, RCA and RSA from the approved payroll. DRA totals match the RCA totals.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
