ZUS file, transfers and payroll in the books

Under an approved payout list Norman shows What's next: the deadlines of its payment month, the month the payment day falls in, on one line and in order: pay the salaries, send the ZUS file and pay ZUS, pay PIT, and PPK when there is one. Each has its amount, a button for what to do and a box to tick when done. Ticks are kept on this device. At the ZUS deadline you download the ZUS file, and How to do it links to the import guide. A December list paid in January belongs to January, together with the other lists paid in January.

ZUS file (KEDU)

Click Download the ZUS file. The file holds the company's DRA declaration and an RCA report for each insured person, from every approved list paid in that month. It also holds a ZUS RSA for each employee paid sick pay in the month, with each sick leave period, its days and amount, and a ZUS RPA when pay due for an earlier year is paid, typically a December salary paid in January. Contracts for specific work (dzieło) and students' zlecenie contracts without insurance are not in the file. Contracts for specific work are reported separately on RUD: see Payroll in an sp. z o.o..

1. Import the file into ePłatnik in eZUS or into the Płatnik program.
2. Check the documents, sign them and send them to ZUS. Importing and sending work as described in Importing the DRA into ePłatnik and paying ZUS.

Norman doesn't send the file to ZUS. The company files the DRA with its reports (RCA, and RSA or RPA when needed) by the 15th of the month after the payment month.

The file needs the PESEL of everyone reported to ZUS and the company's NIP and REGON. If something is missing, you see what to add instead of the file. A payout with sick pay needs its sick leave dates too: until they are entered, Norman names the people instead of preparing the file.

Correcting a ZUS file you sent

Once you have sent the file, click Mark as sent next to Download the ZUS file. Norman records today's date and shows, for example, "ZUS file sent on 12.12.2026. If you correct the list, Norman prepares a correction." Until something in that month changes, there is no new file to download.

If you then reopen a list paid in that month and approve it again (see Payout list: open, check and approve a month), the button reads Download correction 02, then 03 and so on, up to 39. A line under it says whose reports the correction carries. Norman prepares it the way ZUS asks:

• the DRA and the corrected reports carry the next number for that month;
• the DRA covers everyone insured again;
• only the people whose pay changed get a new RCA, RSA or RPA.

If someone who was in the sent file is no longer paid in that month, Norman doesn't prepare a correction: correct that person's report in Płatnik, where it can be zeroed. Import and send a correction the same way as the first file.

Transfers

Click Show transfers. Norman lists the transfers for the payment month with the columns Recipient, Account, Amount, Title and Due:

A due date on a Saturday or a public holiday moves to the next working day. The tax transfers carry the form symbol and period a micro-account transfer needs.

Norman doesn't make the transfers: make them in your bank. If a person's bank account, the NRS, the PPK account or the company's NIP is missing, a link under the table takes you to where you add it. You enter the NRS and the PPK account in Payroll → Settings. More on the micro-account and the NRS: Paying taxes and ZUS.

You can also download the transfers as one Elixir-O file and import it into your bank. Most Polish business banks take this format, and Norman prepares a version for mBank CompanyNet. All transfers in the file have one execution date and go out from the company's own account, which you enter in Payroll → Settings in Company bank account (IBAN): a Polish account of 26 digits, the same one your invoices show. The flat-rate tax (PIT-8AR) and pay to a foreign account, such as a person's account outside Poland, are not in the file: Norman lists them to pay by hand. If the company's bank account, a person's bank account, the NRS or the PPK account is missing, Norman names it before preparing the file.

Company ZUS on the Taxes page

On the Taxes page, the Company ZUS (DRA, RCA) report of a month in which approved payout lists are paid shows an amount: the amount of those lists' ZUS transfer. The report page says the amount comes from the payout lists approved in Payroll, and Download the ZUS file in Payroll takes you to the ZUS file. A bank transfer of exactly that amount is linked to the report automatically, even without a title, and marks it paid. An approved payout list switches the company ZUS report on even if the ZUS questions in the tax settings haven't been answered.

A month without payout lists stays as before: the report has no amount, you prepare the DRA and RCA in ePłatnik, and you mark the report paid after paying.

Payroll in the books

When Norman keeps the company's books, it can post the payout lists too. In Payroll → Settings, choose the first work month Norman should post in Payroll in the books from and click Save.

• Approved lists from that month are posted on the last day of their work month: the gross pay on account 404, the payer's contributions on 405, and what is owed to the people, ZUS and the tax office on 230, 221 and 220. The employee's and the employer's PPK contributions go to account 249 (other settlements), as the chart of accounts has no PPK account of its own.
• Earlier months stay as your previous accountant booked them, including months you work out in Norman alongside them to compare.
• With Not posted, Norman posts no payout list.

From the payment day of the first posted list, the payout lists carry the wage costs. So:

• assign salary transfers to account 230 (settlements with employees) and the ZUS transfer to account 221 (settlements with ZUS);
• a transfer assigned to the wage cost (account 404) goes to review, because the cost would count twice. You find it in the source posting status of the Polish general ledger;
• from the month after the first posted list is paid, a transfer in the PIT-4R payment category only settles account 220 and is no longer a cost.

More on the company's books: Books of an sp. z o.o..

Next: Year end in payroll: PIT-11, PIT-4R and PIT-8AR.