Running a business involves a series of monthly obligations. One of the most important is settling your accounts with the Social Insurance Institution (ZUS). The primary document that every entrepreneur will encounter is the ZUS DRA declaration. What is it exactly, who must file it, and by when?

Although the name sounds formal, understanding the rules for this document is key to correct and timely settlements with ZUS. This article explains everything you need to know about the ZUS DRA declaration in 2025.

What is the ZUS DRA Declaration?

The ZUS DRA settlement declaration is a monthly document. In it, you report the settlement of social and health insurance contributions. This is for yourself and, if applicable, for other insured persons like employees or contractors.

Simply put, it is your monthly “report” to ZUS. Based on this document, the Institution knows what contributions you should pay for a given month.

Who Must File the ZUS DRA Declaration Monthly?

Since 2022, the rules have simplified, and the obligation to submit the ZUS DRA declaration monthly now applies to almost all entrepreneurs, including:

• Individuals running a sole proprietorship, paying contributions only for themselves.
• Entrepreneurs who hire employees or work with contractors.
• Partners in companies (e.g., civil, general, limited partnerships).

What about the ZUS RCA report?

If you pay contributions only for yourself, you only file the ZUS DRA declaration. However, if you employ people, you must attach an individual monthly report for each person to the ZUS DRA declaration, most commonly the ZUS RCA form.

Deadlines for Filing ZUS DRA and Paying Contributions

The deadline for filing the ZUS DRA declaration and paying the contributions is the same. It depends, however, on your company’s legal form.

• By the 20th of each month – this deadline applies to natural persons paying contributions only for themselves. This includes the vast majority of sole proprietors. It also applies to civil, general, limited, and professional partnerships.
• By the 15th of each month – this deadline applies to other payers, primarily those with legal personality (e.g., limited liability companies – sp. z o.o., joint-stock companies – S.A.).

Important: The documents and payments always pertain to the previous month. For example: As a sole proprietor, you file the ZUS DRA declaration and pay contributions for September 2025 by October 20, 2025.

When Do You NOT File a Standard ZUS DRA Declaration?

You must manually calculate the bases and file a full declaration (not just “approve” the standard one) if, in a given month:

• You were on sick leave and are entitled to a sickness benefit (you then proportionally reduce your social contributions).
• You started, suspended, or resumed your business activities during the month.
• Your relief period ended (e.g., Preferential ZUS), and you switched to higher contributions.

How to File the ZUS DRA Declaration Online

The easiest and most convenient way is to file the declaration online.

1. PUE ZUS Platform: You can do this directly in your account on the PUE ZUS platform. A wizard will guide you through the process step by step.
2. Accounting Software: If you use online accounting software, the program will generate the complete declaration for you and allow you to send it to ZUS directly from the application.
3. Płatnik Program: ZUS’s official, free application for creating and sending insurance documents.

After sending the declaration online, remember to download the Official Confirmation of Submission (UPP), which is your proof that you fulfilled the obligation on time.

Summary

Filing the monthly ZUS DRA declaration is one of the basic duties of every entrepreneur. Remember your deadline, which is either the 15th or 20th of each month. You should use online tools that make the whole process quick and simple. By doing so, you’ll avoid problems with ZUS and can focus on what’s most important: running your business.

Starting a business and want to learn more about ZUS contributions? Read this article.