Payout list: open, check and approve a month

A payout list holds the pay of one work month. While it is a draft, Norman works it out again each time you open it. Once approved, the list is read-only until you reopen it to correct it.

1. Open the month

1. In Payroll, tab Month, pick the work month in the strip of months. Approved months have a ✓.
2. Click Open month. Norman adds a payout for every contract running in that month, starting from the contract's monthly amount. For an employee who starts or leaves during the month, Norman starts from the salary for the working hours of that part of the month, so a hire on the 16th gets part of the monthly salary, and you can still change the amount. This applies to employment only: a board appointment and a zlecenie keep their set amount. People marked inactive are left out.

If you have no people and contracts yet, start with Payroll in an sp. z o.o..

2. Check the payment day

Norman suggests the Payment day from the payroll settings. You can change it in a draft, but not to a day before the first day of the work month.

Contributions and the PIT advance follow the payment day, not the work month. A December salary paid in January is worked out with January's rates and limits and belongs to January: it goes into January's ZUS file, and its contributions and PIT are paid in February.

Under the payment day Norman says what to do next, and How it works links to this article.

3. Enter the amounts and check the payouts

For each payout the table shows Gross, Deductions (the social and health contributions and the PPK contribution withheld from the person), PIT, Net and Payer cost. In a draft you change the gross in the table.

• A zlecenie without a fixed monthly amount and a dzieło start at zero. Enter this month's amount or remove the payout.
• On a zlecenie, the details take Hours: the hours the contractor confirmed for the month. Each hour must pay at least the minimum hourly rate of the month the work was done in (31.40 zł in 2026, 32.30 zł in 2027).
• On employment, a zlecenie and a board appointment, the details take, behind Medical package or car, Benefits in kind, with ZUS and Benefits in kind, PIT only, such as a medical package or the 250 or 400 zł a month of a company car used privately. Norman adds them to the revenue, and those with ZUS to the contribution base too, but doesn't pay them out: their contributions and tax come off the net pay. PIT only is for benefits free of contributions, such as the employer's part of a medical package the employee pays toward. Enter regular benefits on the contract and each month starts from them. The payslip shows them apart, as not paid out.
• A payout's Details start with two amounts: what the person gets and on which day, and what the payout costs the company. Under them a bar shows where the gross pay goes: paid out, ZUS, health, PIT and PPK. See every line of the calculation shows each line of both sums. Below, at Did anything change this month?, the buttons Sick leave, Unpaid leave or absence, Paid leave, Bonus or award, Medical package or car and Something else each open their fields. Fields that already hold something are open from the start. On a zlecenie, the hours field is always in front.
• Fields you rarely need are behind Something else: Sick pay entered as an amount, Full-month pay (for a part month: Norman checks the minimum wage and the Fundusz Pracy against it) and, for a contract in PPK, Employer PPK taxed this month. An empty PPK field means the employer's contribution from the previous list in Norman. For your first month in Norman, enter the employer's contribution the company transfers this month from the previous accountant's last list. For an employee's sickness, see "Sick days" below.
• Under the table, at Someone without a payout this month yet?, choose the contract and click Add payout. Remove a payout you don't need with Remove.

4. Fix the marked rows

Under a row that needs attention, Norman says what to check:

• "Enter this month's amount or remove the payout.": a payout without an amount blocks approval.
• "No insurance only for a student under 26.": the zlecenie has the insurance None (student under 26), but the person is over 26 or has no birth date. This blocks approval too. Check the birth date or the contract's insurance.
• "A contract with your own employee counts as employment for ZUS; Norman can't work it out yet.": a zlecenie or dzieło with someone the company employs under an employment contract in that month. This blocks approval too. See Payroll in an sp. z o.o..
• "Below the minimum wage for the working time.": a warning that doesn't block approval. Check the pay or enter the full-month pay. Norman takes the minimum wage of the month worked: December's pay paid in January is checked against December's minimum wage.
• "Enter the hours the contractor confirmed…": a zlecenie without hours. A warning that doesn't block approval. It doesn't apply to a zlecenie paid by commission alone, where the contractor decides where and when to work.
• "Below the minimum hourly rate for the hours entered.": the zlecenie pays less than its hours times the minimum hourly rate. A warning that doesn't block approval. Check the pay or the hours.
• "Contributions and tax on the benefits in kind take more than the pay…": the deductions are higher than the cash pay. This blocks approval. Raise the pay or have the person pay in the difference.
• "The statement's relief does not apply to this payout…": the contract has a zero-PIT relief whose conditions are not met on the payment day, e.g. the seniors' relief before the 60th or 65th birthday, without a birth date and sex, or on a zlecenie without social insurance. A warning that does not block approval: Norman works out the PIT advance as without the relief.
• "The job ends this month: enter the days of unused leave…": the last payout of an employment without its days of unused leave. A warning that doesn't block approval (see End of employment below).
• "Paid after the contract ended, so PIT-2, the higher costs and claimed reliefs no longer apply…": pay after the contract's last day. A warning that doesn't block approval (see End of employment below).

5. Approve the list

Click Approve. The button stays disabled while a row blocks approval. Norman approves the list exactly as you see it. If something changed in the meantime, it asks you to review the list again.

An approved list keeps its amounts: later changes to a person or a contract don't change it. To fix a mistake, reopen the list (see Correct an approved list below).

Approve lists in the order they are paid. Norman counts the yearly limits from the lists approved earlier in the same year, so it won't approve a list while a list paid later that year is already approved.

6. Download payslips and bills

In the Document column you download a PDF for each payout:

• Payslip for employment and a board member,
• Bill (rachunek) for a zlecenie or dzieło, with space for the contractor's and the company's signatures; a zlecenie's bill also shows its hours.

The documents are always in Polish, whatever the app's language. A PDF downloaded from a draft list is marked as a draft.

Once the list is approved, the ZUS file and the transfers appear under it: see ZUS file, transfers and payroll in the books.

Sick days

In a draft, in the details of an employment payout, click Sick leave and enter the from and to dates from the e-ZLA under Sick leave (L4), within the list's month only. Add a period adds another one, and a sickness that runs into the next month is entered again on next month's list. Norman counts the days. Then choose the Sick pay rate: 80% or 100% (in pregnancy, after an accident on the way to work, for a donor). Norman then:

• takes 1/30 off the salary for each sick day, down to zero at most;
• works out the sick pay: for each day 1/30 of the base, at the chosen rate. The base is the average pay of the full calendar months among the 12 before the month of sickness, less the employee's social contributions, from the lists approved in Norman. A month with sick days counts as if the whole salary had been paid when at least half of it was worked, and a month mostly off sick is left out. The base is never below the legal minimum;
• works out sick pay for up to 33 sick days a year, or 14 from the year after the employee turns 50. ZUS pays the sickness benefit (zasiłek) for the days after that: Norman flags such a payout and reminds you to send ZUS the documents.

Under the row, Norman shows a summary: the sick days, how much it took off the salary and the sick pay.

A month in which the contract began after the 1st doesn't count towards the base. An employee who falls sick before a full calendar month of work gets the salary of a whole month, less those contributions, as the base, with nothing to enter. Benefits in kind stay out of the base, since they go on during sickness.

When Norman holds none of those months for someone who worked for the company before Norman, for example in your first month in Norman, enter the Sick pay base. Without it the list can't be approved. You can also enter it to replace Norman's figure. Sick days paid before Norman this year are entered on the person: see Payroll in an sp. z o.o..

Without sick days you can enter the sick pay as an amount in Sick pay behind Something else. With sick days that field is gone, as Norman works the amount out itself.

Unpaid leave and absences without pay

In a draft, in the details of an employment payout, click Unpaid leave or absence, then Add an absence, choose the kind and enter the from and to dates, within the list's month only:

• Unpaid leave;
• Excused absence without pay, e.g. time off work without the right to pay;
• Unexcused absence.

Norman takes the monthly rate divided by the month's working days off the salary for each working day of absence. It checks the minimum wage and the Labour Fund threshold on the whole month's salary. In the ZUS file each absence goes on the ZUS RSA report as a break in the contributions (codes 111, 151 and 152). For the sick pay base, unpaid leave and an excused absence count like sickness: their month is grossed up to the full salary, or left out when the employee worked less than half of the working time. A month with an unexcused absence counts as it was paid.

An absence may not overlap sick leave or fall outside the employment.

Paid leave

In a draft, in the details of an employment payout, click Paid leave, then Add leave, and enter the from and to dates of each leave period, within the list's month only. Remove a period you don't need with Remove.

The salary stays the same. The working days of the leave, public holidays not counted, come off the year's leave. The hint under the periods counts down, e.g. "Leave this year: 20 days; 15 left after this month." Norman counts what is left from the contract's Leave per year, the leave left from last year and the leave taken before Norman, which you enter on the person (see Payroll in an sp. z o.o.), and the leave on the lists in Norman.

Leave can't overlap sick leave or an absence.

For someone in their very first job, leave builds up month by month; Norman's count shows the whole year.

Bonuses and awards

In a draft, in the details of an employment payout, click Bonus or award, then Add a bonus. For each bonus choose the period it is for under Kind of bonus: Monthly bonus, Quarterly bonus, Annual bonus or One-off award, and enter the amount. You can add several, e.g. a monthly bonus and, in December, the annual one too. Norman saves the bonuses once each has an amount. Remove one you don't need with Remove.

Bonuses are paid on top of the salary, with ZUS and PIT like the salary, and they count toward the minimum wage. The payout's details say how much the bonuses added, and the payslip shows each on a line of its own: Premia miesięczna, Premia kwartalna, Premia roczna, Nagroda.

The period matters later. Norman takes earlier bonuses from the lists approved in Norman:

• Sick pay base: monthly bonuses and one-off awards count in the month they were paid. Quarterly and annual bonuses count as one twelfth of what the twelve months before the sickness paid.
• Unused leave paid out at the end of employment (ekwiwalent): monthly bonuses from the three months before the month the employment ends count as their average, and quarterly and annual ones from the twelve months before it as one twelfth. One-off awards don't count (see End of employment below).

Bonuses are for employees only. For a zlecenie or a board member, raise the payout amount instead.

End of employment

When an employment ends, enter the last day of work in the contract's Ends on. Norman cuts the last month's salary for the days after it, as for any part month (see Open the month above).

The details of an employment's last payout, on the list of the month it ends in, have the field Unused leave to pay out (days) for the ekwiwalent za niewykorzystany urlop. Under it Norman says how many days it counts as left: this year's share of the leave, minus the days taken, plus the days left from last year. A button such as Use 7 days puts them into the field in one click. You can still change the days by hand, and enter 0 if none are left. When someone joins or leaves during the year, the year's share follows the months worked. Until the days are entered, Norman shows a warning that doesn't block approval.

Norman works the ekwiwalent out from the contract's monthly salary plus bonuses: divided by the year's coefficient (20.92 for full time, less for part time) it gives a day's pay, divided by 8 hours an hour's pay, and that times the days of leave times 8 is the ekwiwalent. For example, 10 days at a salary of 8,000 zł without bonuses come to 3,824.00 zł. Bonuses count by their period (see Bonuses and awards above). Other variable pay, such as overtime, isn't included. The ekwiwalent bears ZUS, health and PIT like the salary, and the payslip shows it on a line of its own.

For pay made after the contract ended, for example the last salary paid on the 10th of the next month, the person's statements no longer count (art. 31a ust. 7 ustawy o PIT). Norman then applies no PIT-2 reduction, no raised costs (300 zł) and no relief claimed in a statement (on return, for families 4+, for working seniors), so by law the PIT advance is a bit higher. Norman shows a warning on such a payout.

• In the ZUS file, pay made in a month after the month the employment ended has the insurance title code 30 00 00. Pay made in the same month keeps 01 10.
• Pay after the end with sick days or absences can't go into Norman's ZUS file yet: instead of the file, Norman names those people. Prepare their reports in Płatnik or ePłatnik.
• Deregister the person in ZUS (ZWUA) within 7 days of the end. ZUS registrations under People and contracts reminds you: see Payroll in an sp. z o.o..

Work certificate

Hand the employee a work certificate (świadectwo pracy) on the last day of work (art. 97 § 1 Kodeksu pracy). If you hire the same person again within 7 days, issue it only when they ask, within 7 days of the request. In the contract, choose How it ended next to Ends on, and keep the Position filled in.

Under People and contracts the ended employment shows when its certificate is due, and Work certificate opens it. Norman fills in what it records: the periods of employment with the working time, the position, how the employment ended, the leave of the last year taken or paid out in days and hours, unpaid leave, and the days of sick pay. You add what Norman doesn't record: leave on demand, care leave, time off for force majeure or for a child, occasional remote work, and under Rarely needed parental leave, a wage garnishment and other information. Set the Date of issue, then Save and download PDF: the certificate follows the template of the regulation on the work certificate. Without the date the PDF is marked as a draft. Sign it and hand it over. Until it is issued, the list of the month the employment ends in shows a warning that doesn't block approval.

Correct an approved list

You can reopen and correct the approved list that is paid last in its year.

1. On the approved list, click Reopen to correct.
2. Enter the Reason and click Reopen.

The list is a draft again. The payouts keep the amounts you entered, but Norman works the list out again with the people and contracts as they are now. Correct what you need and approve the list again (steps 2 to 5).

• A list paid earlier in the year can't be reopened while a list paid later is approved. Such a list says "Reopen the later months first.": reopen the lists from the last one paid backwards.
• Each approval and reopening stays in the list's history, with the reason. After the first reopening, the latest history entries show under the list's header.
• If the list is already in the books, Norman takes its postings back and posts it again once you approve it. Postings in a closed period, for example after the JPK_V7 is filed or the year is closed, are not changed: Norman reverses them (Storno) and posts the corrected list on the first day of the open period.
• Once the ZUS file of the payment month is marked as sent, the next file is a correction: see ZUS file, transfers and payroll in the books. Norman doesn't undo transfers you already made: after the new approval, the transfers show the amounts of the corrected list.