ZUS DRA declaration and the KEDU file: how to prepare and submit it

Expert knowledge. Content verified: 7 November 2026.

The ZUS DRA settlement return is, as a rule, submitted every month by all contribution payers, including those with reliefs, and the deadline falls on the 5th, 15th or 20th day of the following month, depending on the type of payer. A KEDU file is an XML file that can be imported into the Płatnik program or the ePłatnik application instead of retyping documents by hand. Below we describe how this looks according to ZUS sources; this is general information, not advice on your case.

Who submits the DRA and what must be attached

ZUS DRA is filed by all payers, including those using reliefs such as the Ulga na Start, Small ZUS Plus or reduced contributions.
For a sole proprietorship with no employees, the DRA alone is enough, without attachments.
A payer employing employees attaches to the DRA the individual monthly reports ZUS RCA and RSA, separately for each insured person.
Documents are, as a rule, submitted every month. From 2022 only clergy, persons submitting documents for nannies and persons voluntarily insured for pension and disability insurance are exempt.

Deadlines: the 5th, 15th or 20th day of the following month

By the 5th day: budgetary units and local government budgetary establishments.
By the 15th day: payers with legal personality.
By the 20th day: other payers.

If the deadline falls on a Sunday or a public holiday, it moves to the first working day. In the return the deadline is marked in field 01 of block I: code 3 is the deadline of the 15th day, code 6 is the deadline of the 20th day. In field 02 you enter the return identifier in the format number, month, year, for example 01052026 (ZUS guide of May 2026).

Paper or electronic

If you settle 5 persons or fewer, you can submit documents on paper (at a ZUS branch, through an attorney or by post) or electronically.
With more than 5 persons, documents must be submitted electronically. Exceptionally, with the consent of the director of the ZUS branch, paper form or a data carrier is allowed.
In the Płatnik program, documents are signed with a qualified signature. The ePłatnik application requires a PUE ZUS account and a Trusted Profile or a qualified signature; according to Biznes.gov.pl, it is available for employment of up to 100 persons.

KEDU file and import into ePłatnik

On the ePłatnik help page, ZUS describes importing documents from a KEDU file (XML). The wizard works like this:

In ePłatnik, in the insurance documents section, choose "Import KEDU" and start the wizard.
Indicate the types of documents to load (all by default) and, if needed, limit the import to selected insured persons.
Choose the KEDU file and go to the results screen: preview, editing, verification and the import report are available.
If the payer's or insured persons' identification data differ from what is already in the system, ePłatnik automatically creates the amending documents ZUS ZIPA and ZUS ZIUA. Check them before sending.
Finishing the wizard saves the documents with a draft status. The documents still have to be signed and sent (the "Send and finish" option).

The same page lists the supported versions of the KEDU file. Before you import a file from a new source, check there that the file version is supported, and start with a trial import of a single document.

How to correct an incorrect return

A correction is submitted as a new full set of documents with a higher identifier: if the original set had number 01, the correcting one has 02, the next correction a higher one.
A correcting return covers the settlement of all insured persons, while correcting individual reports are attached only for the persons the correction concerns.
A correcting report has, in field 01 of block I, the same number as the correcting return it is attached to.

Is there free ZUS help with the DRA?

According to information from the Ministry of Family, Labour and Social Policy from 2018, every ZUS branch has a contributions payer adviser, and a visit can be booked through PUE ZUS. The adviser answers, among other things, questions on completing and correcting documents. The ministry's page does not say whether the service is paid, so check the current rules at zus.pl. This article and Zaksio do not replace such a conversation: you get general information, not an assessment of your case.

How it works in Zaksio

Kasia, the AI HR specialist, prepares DRA, RCA and RSA files in KEDU 5.7 format from the approved payroll. Each file is checked against the official XSD schema, and the DRA totals agree with the RCA totals. Amounts are calculated by deterministic code with tests, not by AI.

You approve the payroll run for the month, in the "ZUS" tab (HR and payroll) choose "Generate documents", review the warnings and download the file.
You import the file in Płatnik or ePłatnik, sign it and submit it yourself or through your accounting firm. Zaksio sends nothing to ZUS for you and does not represent you before ZUS.
In the file details, you mark the document as filed and optionally enter the UPO number. The status is set by a person.
The HR deadlines calendar reminds you about ZUS deadlines.

Before first use, import the trial file in your Płatnik or ePłatnik and check the import report. You check the results and documents before filing. The Start plan is free within its limits; details are in the pricing.

Sources

How to submit ZUS returns and reports: ZUS DRA, ZUS RCA and RSA (Biznes.gov.pl, checked 2026-11-07) — https://www.biznes.gov.pl/pl/portal/00287
ZUS DRA. Settlement return. How to complete and correct it. Guide for contributions payers (ZUS, May 2026) — https://www.zus.pl/documents/10182/167567/poradnik+ZUS+DRA.pdf
Importing documents from KEDU, ePłatnik help (ZUS, checked 2026-11-07) — https://www.zus.pl/portal/pomoc/epl0017.html
Contribution payer adviser at ZUS (Ministry of Family, Labour and Social Policy, gov.pl) — https://www.gov.pl/web/rodzina/doradca-platnika-skladek-w-zus