Payroll & HR

Our core service

Payroll and HR
handled in full

FORTUNKA runs payroll and HR for companies across Poland: contracts, payroll runs, ZUS DRA declarations, personnel files and ZUS settlements — for sole traders with staff, companies and small firms. We work in Polish and in English.
The service starts with the first person you hire: the contract, the personnel file and the ZUS registration, then every month the payroll run, the DRA declaration with its individual reports, the PIT-4 advance and the working-time records. After the year ends we prepare and file PIT-11, PIT-4R and PIT-8AR. We agree the scope with you and run it on a steady monthly cycle.
Four people meeting at a table with a laptop, a tablet and printed charts

Comprehensive support across HR, payroll and accounting

Professional payroll and HR support is one of the foundations of a well-run company. Accurate records, settlements filed on time and compliance with current regulations let business owners reduce the risk of mistakes and focus on growing what they do.

We offer full support in HR, payroll and accounting, tailored to the individual needs of companies of different sizes and profiles. We provide reliable, timely and confidential service, grounded in a working knowledge of labour law, social insurance and tax law.

Who payroll and HR administration is for

We run payroll and HR for any employer, whatever the headcount:

  • sole traders who employ even one person — the HR and payroll duties are then the same as in a larger company
  • companies and small firms hiring on employment contracts and on civil-law contracts
  • employers who have to keep to the statutory minimum — from 1 January 2026 the minimum wage is 4 806 PLN and the minimum hourly rate on mandate and service contracts 31,40 PLN
  • firms whose payroll includes leave, sick leave and e-ZLA, overtime and PPK
  • employers with staff from abroad — their pay and ZUS contributions are settled exactly as for everyone else

What payroll and HR administration covers

Our ongoing service covers:

  • payroll runs and payslips for employees and for people on civil-law contracts
  • ZUS registrations and deregistrations on the ZUS ZUA, ZZA and ZWUA forms
  • the monthly ZUS DRA declaration together with the RCA and RSA individual reports
  • income-tax advances (PIT-4) on salaries
  • the annual PIT-11, PIT-4R and PIT-8AR statements and returns
  • records of leave, absences and sick leave, including e-ZLA handling
  • PPK administration: enrolling participants, calculating and settling contributions
  • contracts, documents changing the terms of employment and termination papers
  • documentation prepared for inspections by the National Labour Inspectorate (PIP)

HR administration

As part of our HR services we provide complete administration of employee documentation and support employers in meeting the obligations that labour law places on them.

The scope of our service includes, among other things:

  • preparing the documentation for hiring employees and contractors
  • drawing up employment contracts, civil-law contracts and documents changing the terms of employment
  • keeping and updating personnel files in line with current requirements
  • maintaining records of leave, absences and working time
  • working-time records and checking that settlements are correct
  • preparing the documents for termination of employment
  • handling occupational medical examinations and BHP (health & safety) training
  • registering and deregistering employees and contractors with ZUS
  • preparing documentation for inspections by PIP (National Labour Inspectorate), ZUS and other authorities

Payroll

We provide complete handling of the processes involved in calculating pay and settling public-law obligations.

Our services cover:

  • calculating pay for employees and for people on civil-law contracts
  • preparing payroll lists
  • settling ZUS contributions and income-tax advances
  • preparing declarations and reports for ZUS and the Tax Office
  • preparing annual statements and the required tax documents
  • issuing certificates of employment and earnings
  • settling leave, sick leave, overtime, bonuses and other pay components
  • support in interpreting the rules on pay and employee benefits

Labour-law support for employers

We help business owners resolve day-to-day employment questions, among other things through:

  • advice on choosing the right form of employment
  • support in creating HR procedures and documentation
  • analysis of the employer’s obligations under current regulations
  • preparing your company for inspections and help putting HR records in order

PPK and the employer’s duties

We provide support with the obligations arising from PPK (Employee Capital Plans), including:

  • preparing the documentation
  • handling employee enrolments
  • calculating and settling contributions correctly
  • ongoing support with the employer’s duties under the scheme

PFRON and other employer obligations

We help you meet the obligations that come with employing staff, including:

  • analysing your obligations regarding PFRON contributions
  • preparing the required settlements and documentation
  • support in keeping the records correctly

How we work together

01 Arrangements & handover

We start with a conversation about whom you employ and on what terms. We take over the personnel files and payroll data and agree the scope of the service.

02 The month’s data

Each month you send us working time, absences, overtime and any changes in employment. We check that the paperwork for every newly hired person is complete.

03 Calculation & declarations

We calculate pay, prepare the payroll run, the DRA declaration with its individual reports and the PIT-4 advance, and give you the amounts and the payment dates.

04 Records & the year-end

We keep the personnel files and working-time records, issue certificates and employment references, and file PIT-11, PIT-4R and PIT-8AR once the year closes.

Deadlines and employer obligations

The dates and rates we keep track of for you:

  • ZUS contributions and the DRA declaration for a given month — by the 20th day of the following month; the deadline applies to payers other than budget units and legal persons
  • PIT-4R, PIT-8AR and PIT-11 to the tax office — by 31 January of the following year, electronically
  • PIT-11 to the employee — by the end of February of the following year
  • contribution rates for a payer reporting up to 9 insured persons — totals, before the split between employer and employee: old-age 19,52%, disability 8,00%, accident 1,67%, Labour Fund together with the Solidarity Fund 2,45%
  • from 1 January 2027 the minimum wage rises to 4 950 PLN and the minimum hourly rate on mandate and service contracts to 32,30 PLN — the Council of Ministers regulation was published on 15 September 2026 (Dz.U. 2026 poz. 1213)

Legal status as of September 2026. Regulations change, so we check the dates and the amounts at every settlement.

  • 1. Do you run payroll for people employed by a sole trader?

    Yes — we run payroll and HR for sole traders with staff, for companies and for small firms. The employer’s basic duties appear with the very first person hired: a contract, a personnel file, a payroll run, the ZUS DRA declaration and the PIT-4 advance every month.
  • 2. Do you file ZUS declarations on the company’s behalf?

    Yes — we prepare and send the ZUS DRA declarations and handle your ZUS settlements. The declaration for a given month goes in by the 20th of the next month, together with the RCA and RSA individual reports, and we register and deregister staff on the ZUS ZUA, ZZA and ZWUA forms.
  • 3. Do you settle pay for staff from abroad?

    Yes — we settle the pay and the ZUS contributions of staff from abroad exactly as for everyone else. The formalities of legalising residence and employment are a separate service, described on the services for foreign nationals page.
  • 4. From how many employees is outsourcing payroll worth it?

    From the first one. A single employee already means a contract, a personnel file, a payroll run and the monthly ZUS DRA declaration, and once the year closes PIT-4R and PIT-11 — and each of those obligations has its own deadline. The scope is quoted individually, because it depends on the headcount and on the kinds of contract.
  • 5. What happens during a ZUS or Labour Inspectorate audit?

    We prepare the HR and payroll documentation the inspection asks for and help put the personnel files and working-time records in order. Under a power of attorney we can also correspond with ZUS and the tax office on the company’s behalf.

Security, punctuality and an individual approach

Every company has its own character and needs, so we adapt the scope of our cooperation to what each client expects. Our priorities are diligence, meeting deadlines, and giving business owners confidence in their HR, payroll and accounting.

By entrusting your company’s administration to us, you gain a professional partner who helps you meet your obligations smoothly and lets you concentrate on running the business.

See also

Payroll and HR runs alongside the office’s other services: bookkeeping, lump-sum tax, commercial and tax ledgers, Tax Office and ZUS settlements and services for foreign nationals.