A report with individual data: the assessment bases and contributions that add up to the totals in the DRA return.

ZUS RCA: who does it apply to?

Contribution payers employing persons covered by insurance.

ZUS RCA: when and by what deadline?

By the same deadline as the DRA return, i.e. the 5th, 15th or 20th of the following month depending on the payer.

ZUS RCA: where do you file or arrange it?

Electronically through PUE ZUS or the Płatnik program, together with the settlement return.

ZUS

ZUS RCA: what is it?

Monthly personal report on contributions due and benefits paid

ZUS RCA is the monthly personal report in which you show each insured person's contributions. It is filed together with DRA.

What it is: A report with individual data: the assessment bases and contributions that add up to the totals in the DRA return.
Who it affects: Contribution payers employing persons covered by insurance.
When: By the same deadline as the DRA return, i.e. the 5th, 15th or 20th of the following month depending on the payer.
Where: Electronically through PUE ZUS or the Płatnik program, together with the settlement return.

How it works in Zaksio

Zaksio generates RCA together with DRA from the approved payroll.

This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.

Source: Social Insurance Institution (zus.pl)

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