Module: PYPL | Molga: 60 | Currency: PLN | Group: Europe
Key Statutory Facts
Parameter | Value |
ZUS EE | 13.71% (emerytalne 9.76%+rentowe 1.5%+chorobowe 2.45%) |
ZUS ER | 20.14% (emerytalne+rentowe+wypadkowe+FP) |
PIT | 12% to PLN 120,000; 32% above |
Zero PIT under 26 | Youth exemption: 0% income tax under age 26 |
PPK | Employee Capital Plans: 2%EE + 1.5%ER mandatory |
ZUS Ceiling | ~PLN 243,000 (emerytalne+rentowe, 2026) |
Year-End | PIT-11 by Feb 28 |
Monthly | DRA declaration to ZUS by 15th |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
ZUS registration | KRS/NIP | PYPL activation | PPK TFI selection | e-PIT setup
Chapter 2: Enterprise Structure
Województwa | ZUS code (PKUS) | PPK plan | PIT groupings PLN | Regulamin pracy
Chapter 3: Integration
PTP | PESEL | ZUS ZSWA | PPK interface | e-PIT pre-fill
Chapter 4: Payroll Engine
PYPL schema | ZUS PCRs | PIT calculation | PPK deduction | Polski Ład 2022 rules
Chapter 5: Operations
ZUS DRA monthly (Płatnik) | ZUS payment by 15th | PIT-4R quarterly | PPK transfer
Chapter 6: Go-Live
ZUS Płatnik validation | PIT parallel run | PPK reconciliation | Hypercare