Paying taxes and ZUS: the tax micro-account and the contribution account

Taxes and contributions go to two different accounts: taxes to the tax office through your tax micro-account (mikrorachunek podatkowy), and contributions to your ZUS contribution account number.

Step by step in Norman

Norman works out the amounts and shows the transfer details. You order the transfer yourself in your bank.

1. Open Taxes. The ZUS DRA, PIT advance (for a company, CIT advance) and JPK_V7 cards show the amount and the deadline. Click a card to open the report.
2. ZUS contributions (JDG): in the Pay contributions card, copy the recipient, account number, amount and title, or scan the QR code in your banking app. The details and the QR code appear once you enter the Contribution account number (NRS) under Account → Taxes, section ZUS contributions.
3. Advances and VAT: the How to pay section (for the JPK_V7, How to submit) gives the deadline, the form symbol and the period, for example VAT7 and 26M09. Pay by tax transfer to your micro-account (see below).
4. After paying, go back to Taxes, open the card's menu (three dots) and choose Mark as paid for an advance, or Mark as submitted & paid for the ZUS DRA and the JPK_V7. The reminders for that deadline stop.

See also PIT advances, Importing the DRA into ePłatnik and paying contributions and Tax deadlines and reminders.

Taxes: the tax micro-account

The micro-account is your individual account number for tax payments. You pay into it, among others:

• PIT advances, ryczałt and the annual PIT,
• CIT advances and the company's CIT-8,
• VAT from the JPK_V7.

You generate the number with the micro-account generator on podatki.gov.pl or find it in e-Urząd Skarbowy. The generator asks for your tax identifier: a company and a business registered as an active VAT payer enter the NIP. If you are unsure which identifier to use, ask your tax office. The number does not change, so you can save it as a payee in your bank.

Most banks have a separate tax transfer form. In it you enter:

• the form symbol, for example PIT36, PIT36L, PIT28, CIT8, VAT7 or VAT7K,
• the period, for example 26M09 for September 2026 or 26K03 for the third quarter,
• the identifier: NIP or PESEL, matching the micro-account.

An sp. z o.o. pays from its own account to its own micro-account. You do not pay the company's taxes from a shareholder's private account.

Contributions: the contribution account number (NRS)

You pay all ZUS contributions for a month in one transfer to your contribution account number (NRS). ZUS assigns it after you register as a contribution payer and sends it by letter. You also find it in eZUS. Contributions do not go to the tax micro-account.

Deadlines and weekends

• ZUS contributions for yourself: by the 20th of the following month. A company for its employees: by the 15th.
• PIT and CIT advances and ryczałt: by the 20th of the following month.
• VAT: by the 25th of the following month.

If a tax deadline falls on a Saturday or a public holiday, it moves to the next working day. The full overview of deadlines: Compliance calendar.

A late payment means late payment interest. If you paid too little, pay the difference as soon as possible with the same tax transfer and the same period.

Sources: Tax Ordinance, art. 12 § 5 and art. 61b, Act on taxpayer registration, art. 3, Social Insurance System Act, art. 47, podatki.gov.pl: micro-account generator, podatki.gov.pl: tax micro-account.