ZUS DRA Calculation Declaration

Path: Regulated Reports / ZUS DRA Calculation Declaration

The system allows you to generate a monthly ZUS calculation declaration for subsequent submission in XML format to the PLATNIK application.

The following are created in the system:

• Indicators for the main part of the report

• KEDU DRA – settlement declaration – for settling contributions and benefits paid in a given month.

• DRA Declaration – settlement declaration showing social and health insurance contributions broken down by individual funding sources and paid benefits.

• RCA Declaration – monthly individual report on due contributions and paid benefits – for settling social and health insurance contributions and/or paid benefits for your employees (i.e., insured persons).

• RSA Declaration – monthly individual report on paid benefits and breaks in contribution payments – for reporting paid benefits and breaks in contribution payments for your employees.

• RPA Declaration – monthly individual report on insured person's income / teacher's work periods.

A single report package is exported in XML format for submission to the appropriate authority.

Step 1: Report generation setup

On the Human Resources Setup page, on the "Numbering" tab, in the ZUS Calc. Declaration Nos. field, specify the number series code that will be used to generate the declaration.

On the Payroll Reports Setup page, on the Poland Reporting tab, in the Calculation Declaration area, settings have been created for various declarations defined in the corresponding fields:

• ZUS Calculation Declaration (setting for KEDU DRA)

• ZUS DRA Calc. Declaration (setting for DRA)

• ZUS RCA Calc. Declaration (setting for RCA)

• ZUS RSA Calc. Declaration (setting for RSA)

• ZUS RPA Calc. Declaration (setting for RPA)

Step 2: Creating the Declaration

On the ZUS Create Calc Declaration page, select the reporting period in the Reporting Period field.

The records on the page will be automatically filtered by the reporting period value.

To create a declaration, click the Home / Create Report button:

On the report launch page, specify the deadline for submitting declarations and reports in the Reported Due to field and, if necessary, change the Reporting date (the default is the work date). Then click the OK button. The monthly declaration package creation will begin.

After the task is completed, a report package will be created containing the summary part (KEDU DRA) and declarations (DRA, RCA, RSA, RPA). The report can be opened by placing the cursor on the required declaration and clicking Home / Report.

The package can be deleted using the Home / Delete Package button after placing the cursor on the KEDU DRA type report.

Step 3: KEDU DRA

The appendix contains a summary of information about the final indicators for the reporting month, as well as a number of indicators such as the number of insured persons and the accident insurance contribution percentage rate.

The insured persons count indicator shows the number of all persons covered by social and health insurance for whom contributions were paid in a given month.

The following are included in the insured persons count:

• Full-time employees, except for persons who were on unpaid leave for the entire month; on maternity leave, provided that ZUS is the benefit payer; insured persons receiving benefits in the month following the month of deregistration (i.e., employment termination).
• Contract employees registered for social or health insurance.

The insured persons count is calculated according to the settings in the Payroll Reports Setup for KEDU DRA in lines with codes Q1 and Q2.

Note, if two or more records are created in the system for one person in the reporting month, then that person is counted as one person in the insured persons count.

Determining the percentage rate for accident insurance contributions is calculated according to the settings in the Payroll Reports Setup for KEDU DRA in the line with code 2.

After reviewing the declaration, it should be released by selecting Release to protect the declaration from accidental changes.

Step 4: DRA Declaration

The DRA Declaration summarizes the following information:

• Social insurance contributions due and funding sources

• Paid benefits that reduce the calculation of social insurance contributions due

• Health insurance contributions due

• Labor Fund and Guaranteed Employee Benefits Fund contributions

• Transitional Pension Fund (PPE) contributions due

• Contributions subject to refund/payment

The totals in the DRA Declaration are created based on data in the Payroll Ledger Entries table, which is populated when paysheets are posted in the final settlement. Transactions are analyzed where Payment Period Code = reporting month. In the Payroll Reports Setup lines for ZUS DRA Settlement Decl., settings have been created with various filters for estimated indicators that are used to search for transactions to determine the suggested declaration indicators.

The numeric indicators in the declaration are created based on the following data:

• VIIIp1 Number of employees for whom the Transitional Pension Fund contribution is paid – in the VIIIP1 line in the Payroll Reports Setup for DRA, the QUAN EMPL BY CATEGORY STAT REP function is defined, which determines the number of employees who have an element in the reporting month specified in the settings in the Payroll Element Code Filter field.

• VIIIp2 Number of positions with special conditions or of a special nature – in the VIIIP2 line in the Payroll Reports Setup for DRA, the POSITION QUANTITY function is defined, which determines the number of positions with specified working condition codes at which employees worked in the reporting month.

After reviewing the declaration, it should be released by selecting Release to protect it from accidental changes.

Step 5: RCA Declaration

The RCA Declaration creates personalized lines for insured persons that reflect the bases and contributions for social and health insurance, broken down by individual contribution funding sources.

The data in the declaration is based on three groups of employees:

• Group 1: created based on data from the Payroll Ledger Entries table for transactions with Payment Period Code = reporting month.

• Group 2: a group of employees who were hired in the reporting month but had no transactions in the Payroll Ledger Entries table with Payment Period Code = reporting month.

• Group 3: created based on data from the Employee Absence Entries table for employee transactions with absence codes specified in the Time Activity Group Code filter in line I of the Payroll Reports Setup lines for RCA. These are absences that have a special insurance title code (124000, 121100) and for which separate lines must be generated in the declaration.

The settings for calculated indicators in the RCA Declaration can be found in the corresponding Payroll Reports Setup lines for RCA. The line codes correspond to the numeric codes in the field names on the RCA Declaration page.

Please note that for some fields there is more than one line with settings – this is due to different logic for filling in the field depending on the insurance title code.

After reviewing the declaration, it should be released by selecting Release to protect it from accidental changes.

Step 6: RSA Declaration

The RSA Declaration creates personalized lines for insured persons that present information about paid benefits and breaks in contribution payments, as well as information about unpaid absences or absences related to sick leave / maternity leave / childbirth / rehabilitation.

The data in the declaration is based on two groups of employees:

• Group 1: created based on data in the Posted Paysheet Lines table with type not Interperiod and not corrected/not correcting for records with Payment Period Code = Reporting Month and with paysheet elements specified in the Payroll Element Code Filter field in lines RSA_I, RSA_III of the Payroll Reports Setup lines for RSA.

• Group 2: created based on data from the Employee Absence Entries table for transactions that fall wholly or partly within the reporting month, are not suspended (nor correcting), and with time activity codes specified in the Time Activity Group Code field in line RSA_II of the Payroll Reports Setup lines for RSA.

Please note that there is a specificity in filling in the number of paid days for the UREH absence code, namely for such a line, not the number of days but payments specified in line UREH of the Payroll Reports Setup for RSA in the Amount Factor field will be loaded.

After reviewing the declaration, it should be released by selecting Release to protect the declaration from accidental changes.

Step 7: RPA Declaration

The RPA Declaration creates personalized lines for insured persons that present information about income paid for a calendar year other than the one for which the report is being submitted, and this income constitutes the basis for social insurance contributions.

The total amounts in the RPA Declaration are created based on data in the Payroll Ledger Entries table. Transactions are analyzed where:

• Payment Period Code = reporting month,

• element type = accrual or bonus,

• Posting Type = Charge (costs),

• and the year of at least one of the periods specified in the Period Code, Accrual Code, Bonus Period fields differs from the year of the reporting month.

In the Payroll Reports Setup for DPA, in lines IIIBP2_TAX and IIIBP2_CORR, auxiliary settings have been created for calculating income within the annual limit of retirement and disability insurance contributions, i.e., within the maximum basis for social insurance contributions (fields in block IIIB with Total Income for Year) and the income amount exceeding the annual limit (fields in block IIIC with Total Income for Year).

After reviewing the declaration, it should be released by selecting Release to protect the declaration from accidental changes.

Step 8: Export to XML

The package can be exported using the Home / Export Package to XML button after placing the cursor on the KEDU DRA type report, or using the corresponding button on the KEDU DRA type report page.

Before exporting, the report must have the Released status.

The file must be saved and uploaded to the reporting software.

If any of the RSA or RPA declaration types generated in the system is empty (i.e., there is no data to report for those declarations), then such a declaration will not be transmitted to the XML file.

Please note that negative values are not transmitted to the XML file.

Step 9: Employee Card

The system allows viewing personal data of a given employee from their card if they have entries in the monthly DRA declaration with the Released status.

On the employee card, on the ZUS Settlement Declarations tab, a list of all issued individual declarations (RCA, RSA, RPA) containing information about the employee is displayed.

The employee record card can be displayed using the View button.