A personal report with information on benefits (e.g. sick pay, allowances) and periods for which contributions were not paid.

ZUS RSA: who does it apply to?

Contribution payers who paid such benefits or had employees with gaps in contributions.

ZUS RSA: when and by what deadline?

By the deadline of the DRA return for the given month.

ZUS RSA: where do you file or arrange it?

Electronically through PUE ZUS or the Płatnik program.

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ZUS

ZUS RSA: what is it?

Monthly personal report on benefits paid and gaps in contribution payment

ZUS RSA is the report on benefits paid (e.g. allowances) and gaps in paying contributions, e.g. unpaid leave. It goes with DRA.

What it is: A personal report with information on benefits (e.g. sick pay, allowances) and periods for which contributions were not paid.
Who it affects: Contribution payers who paid such benefits or had employees with gaps in contributions.
When: By the deadline of the DRA return for the given month.
Where: Electronically through PUE ZUS or the Płatnik program.

How it works in Zaksio

Zaksio creates RSA together with DRA and RCA 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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