BS&O Alert 5/26

As of 1 May 2026, new templates of the ZUS DRA and ZUS RCA forms are in force, introduced by the Regulation of the Minister of Family, Labour and Social Policy of 9 April 2026. Entrepreneurs settling the annual health contribution for 2025 are required to prepare documents for April 2026 exclusively using the new templates. Settlements submitted on the previously applicable forms will require correction.

Other topics include:
  • Private-sector companies must now calculate length of service according to the new rules
  • The government will abolish the obligation of automatic delivery of PIT-11 forms to taxpayers
  • Summary
  • Important interpretations and rulings
  • Important dates for accountants

More in the new BDO Alert

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