Payroll in an sp. z o.o.: people, contracts and settings

An sp. z o.o. runs the pay of its employees, contractors (zlecenie and dzieło) and board members in Norman. Norman works out the ZUS contributions, the health contribution, the PIT and the net pay, and prepares payslips and bills, the files for ZUS and the list of transfers, also as a file for your bank. It sends nothing to ZUS or the tax office and makes no transfers for you.

Where payroll is and who sees it

Open Payroll in the sidebar. The page has four tabs: Month, People and contracts, Year end and Settings. Year end holds the year's PIT-11, PIT-4R and PIT-8AR: see Year end in payroll: PIT-11, PIT-4R and PIT-8AR.

• Payroll is part of the Sp. z o.o. Max plan. On another plan the page shows how to move to Max. See Plans and billing.
• Until the first payout list is approved, Norman shows three steps above the tabs: the settings, the people with their contracts, and the first month. Steps done are struck through, and the next one has a button.
• The company owner and the accountants they invited see payroll. Team members don't, because pay and PESEL numbers are sensitive data. See Team members and access for your accountant.

People

In People and contracts, click Add person and enter the first name, last name and PESEL. The PESEL fills in the birth date and sex. The birth date decides, among other things, the relief for the young and whether a student's zlecenie can go without insurance.

Add the address and the Bank account too. Without the bank account, the salary transfer has no account to go to.

Choose the person's Tax office too: the office of their residence, from the Ministry of Finance's list. Their PIT-11 goes to it.

For someone who no longer works for the company, clear Active. They get no payout in the following months.

Contracts

Next to the person, click Add contract and choose the Kind:

The contract form has three parts: Contract (kind, title, dates and amounts), Tax and ZUS (PIT-2, reliefs, insurance and costs) and, where they apply, Benefits and PPK. Every contract has the fields Title, Starts on, Ends on and PIT-2. The other fields depend on the kind:

• PIT-2: a PIT-2 statement lowers the PIT advance by 300 zł a month. If the person filed one, choose 1/12. If they filed it with two or three payers, choose 1/24 or 1/36. Without a statement, leave None.
• Working time for employment: 1 is full time, 0.5 half time. Norman checks the minimum wage against it.
• Raised costs (lives outside the town of work): employment only.
• Leave per year for employment: 20 days, or 26 once the employee has 10 years of work, school included. Part time gets its share. In People and contracts, each employee's contract shows the leave left this year by Norman's count, e.g. "15 days of leave left". You enter the leave taken in a month on the payout list: see Payout list.
• Relief for the young (under 26): for employment and zlecenie, on by default. Norman applies it up to the yearly limit when the pay is paid on the 26th birthday at the latest. Clear it if the person asks you not to apply it.
• Zero-PIT relief (statement): the relief on return, for families with four or more children, or for working seniors, for employment and zlecenie. Choose it once the person hands in a signed statement, and enter the first payment day it covers (for the relief on return also the last one: the final year the statement names). All four reliefs, the one for the young included, share one yearly revenue limit. Norman applies the seniors' relief from the 60th (women) or 65th (men) birthday, and only on a contract with social insurance. If it cannot apply, the payout list shows a warning.
• Insurance on a zlecenie: Social and health, Health only (when the person has another insurance title, such as employment paying at least the minimum wage), Voluntary pension and disability or None (student under 26). With Social and health insurance you can tick Voluntary sickness insurance.
• Contract amount on a zlecenie or dzieło: a contract of up to 200 zł takes the flat-rate tax instead of the advance.
• Signed on for a dzieło: the day the contract was signed, which starts the RUD deadline. The Title of a dzieło is its subject as ZUS sees it on RUD, up to 150 characters.

When a contract ends, set its Ends on date. You can delete only a contract that has no payout yet.

A zlecenie or dzieło with someone the company employs under an employment contract at the same time counts as employment for ZUS. Norman doesn't work that out yet: a payout on such a contract blocks approval of the payout list for a month in which both contracts run. Such a dzieło needs no RUD.

50% copyright costs

If part of the pay is a fee for works whose copyright passes to the company, enter that share of the pay in the contract, in Copyright share of pay (%). This applies to employment, zlecenie and dzieło contracts, not to a board appointment.

• Norman applies 50% costs to that share, and the rest of the pay keeps its normal costs.
• The 50% costs have a yearly limit. Norman counts it from the lists approved in Norman and from the 50% costs used this year before Norman, which you enter on the person under Before Norman this year, in 50% costs used.
• The works must actually be created and recorded, for example in a register of works. Without that, the 50% costs don't apply.

Reporting contracts for specific work (RUD)

The company reports each umowa o dzieło with someone who isn't its employee to ZUS on the RUD form within 7 days of signing. When the company has contracts for specific work, the block Contracts for specific work to report to ZUS (RUD) appears in People and contracts:

• Each unreported contract shows its due date, and an overdue one is marked. Norman counts the 7 days from Signed on, or from Starts on when no signing day is given. A due date on a Saturday or a public holiday moves to the next working day.
• Download RUD import file downloads an XML file with the unreported contracts, grouped by contractor. Import it in PUE/eZUS with the RUD wizard, check the forms and sign them there. Norman sends nothing to ZUS.
• If something ZUS would refuse is missing, such as the PESEL, the home address or the contract's subject, you see what to add for each person instead of the file.
• Once reported, click Mark reported. Norman saves today's date. Change it with Change or in the contract, in Reported to ZUS on.

ZUS registrations (ZUA, ZZA, ZWUA)

Norman prepares the ZUS registrations for each new person and each ended contract from the time payroll is in Norman, and lists them in People and contracts under ZUS registrations. Each is due within 7 days of the insurance starting or ending.

• ZUA covers employment and a zlecenie with pension insurance, ZZA a board appointment and a zlecenie with health insurance only, and ZWUA the deregistration after a contract ends. A dzieło and a student's zlecenie without insurance need no registration.
• Norman lists only contracts that start or end from the month of your first payout list in Norman. It doesn't ask again for registrations your previous accountant filed.
• Each registration is a KEDU file: import it into Płatnik or ePłatnik, check it and sign it there. Norman sends nothing to ZUS.
• Once you've filed it, click Mark done and the registration leaves the list.
• A registration needs the person's PESEL and address and the company's NIP and REGON. ZUA and ZZA also need the voivodeship of the home address (Voivodeship on the person), as its NFZ branch goes on the form. If something is missing, Norman names it before preparing the file.
• For an employee's ZWUA, Norman first asks how the employment ended: fill in the Mode and the Legal basis.

PPK

An employment contract and a zlecenie with Social and health insurance can be in PPK. In the contract, tick PPK and check Employee PPK (%) and Employer PPK (%). By default these are the basic contributions, 2% and 1.5%. If there are additional contributions, enter the rates including them.

• Norman works out both contributions on the pay that bears the pension contribution, without that contribution's yearly cap.
• The employee's contribution comes off the net pay, after tax.
• The employer's contribution is the company's cost. It bears no ZUS or health contributions, but it is the employee's taxable income in the month the company transfers it. So Norman adds it to the next payout list, and for your first month in Norman you enter it yourself: see Payout list.
• You enter the PPK institution and account in the settings (below). The PPK transfer shows in the list of transfers: see ZUS file, transfers and payroll in the books.

Switching to Norman during the year

If a person's first payout list in Norman is not in January, enter what their year already holds from your previous accountant's payroll. Next to the person, click Before Norman this year, choose the Year and fill in:

• Pension base (30x cap): the pension and disability base since the start of the year, for those contributions' yearly cap;
• Employment income (tax bands): the income from employment since the start of the year, for the tax scale threshold;
• Revenue free under the zero-PIT reliefs: the revenue left free of PIT under the relief for the young, on return, for families 4+ or for working seniors, for their shared yearly limit;
• 50% costs used: the 50% copyright costs already applied this year, for those costs' yearly limit;
• Sick days paid by the company: the sick days the company already paid this year;
• Leave left from last year (days): the unused days from earlier years, still to be taken;
• Leave taken this year before Norman (days): the days of leave taken this year while the previous accountant ran payroll.

Norman carries the yearly limits on from these values, and both leave fields go into the count of leave left. Once saved, they show next to the person. For that year Norman doesn't prepare the person's PIT-11 or the company's PIT-4R and PIT-8AR, as the months before Norman belong on them: see Year end in payroll: PIT-11, PIT-4R and PIT-8AR.

Settings

In Settings, check before the first month:

• Accident insurance rate (%): the default rate is for a payer that reports up to 9 insured people. A larger payer enters the rate ZUS sent it.
• Payday and Pay goes out (In the month after the work or In the same month): Norman suggests each payout list's payment day from these. A day off moves pay to the day before.
• ZUS contribution account (NRS): the 26 digits ZUS assigned to the company. You find it in PUE/eZUS or in a letter from ZUS. The contributions transfer goes to this account.
• PPK institution and PPK account: from your PPK agreement, if anyone in the company is in PPK. The month's PPK transfer goes to this account.
• Company bank account (IBAN): the company's Polish account of 26 digits that the transfers in the bank file go out from. Invoices show the same account.
• Payroll in the books from: the month from which Norman posts approved payout lists in the books. See ZUS file, transfers and payroll in the books.

Click Save. For the ZUS file Norman also needs the company's NIP and REGON: see Company details.

What Norman doesn't do yet

• ZUS documents for people without a PESEL: the ZUS file, RUD and registrations need it.

Next: Payout list: open, check and approve a month.