Guides AI agents through the full monthly payroll cycle for Polish self-employed individuals (działalność gospodarcza): determining the correct ZUS tier (Ulga na start, Preferencyjne, Mały ZUS Plus, or Duży ZUS), computing social and health contributions, preparing the monthly DRA declaration, and reconciling PIT advance payments — producing a ready-to-file contribution schedule and ZUS transfer instruction.
Establish the client's business tenure, prior employment history, and revenue profile to determine which ZUS contribution tier applies: Ulga na start (months 1–6, social-free), Preferencyjne (months 7–30, reduced base), Mały ZUS Plus (income-proportional, for low-revenue businesses), or standard Duży ZUS. This is the single most consequential decision in the workflow — the wrong tier produces materially incorrect contributions.
Identify which PIT tax form the client is using — PIT-36 (tax scale, 12%/32%), PIT-36L (flat 19%), or PIT-28 (ryczałt od przychodów ewidencjonowanych) — as this directly determines the health insurance rate (9%, 4.9%, or a fixed ryczałt bracket respectively). Confirm whether voluntary sickness insurance (chorobowe) has been elected, since it affects both the contribution total and the client's right to ZUS sickness benefits.
Compute all individual contribution components for the month: retirement (emerytalne 19.52%), disability (rentowe 8.00%), optional sickness (chorobowe 2.45%), accident (wypadkowe 1.67%), Fundusz Pracy (2.45%, only when base >= minimum wage), and health insurance at the applicable rate. For Mały ZUS Plus clients, derive the proportional base from prior-year income using the daily-base formula. Confirm the correct NRS individual account number for payment.
Prepare and submit the monthly ZUS declaration (Deklaracja Rozliczeniowa, form ZUS DRA) via the Płatnik software or the ZUS e-Płatnik online portal, due by the 20th of the following month. For clients with employees, also prepare the ZUS RCA (individual monthly report per insured person). Verify that the declared contribution bases and amounts match the computed figures from Phase 3.
Calculate and record the monthly PIT advance payment (zaliczka na podatek dochodowy) due to the Urząd Skarbowy: 12%/32% for PIT-36 clients, 19% for PIT-36L, or the ryczałt rate (3%–17% depending on activity type) for PIT-28 clients. Confirm the deductibility of social contributions from the tax base and health contributions from tax (within statutory limits). Advance payments are due by the 20th of the following month via e-Urząd Skarbowy (e-US) or bank transfer to the micro-account (mikrorachunek podatkowy).
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Poland accountant for review.