Employee payroll: what do you need to have in place?

Up­dated: Septem­ber 2026

Pre­par­ing the payroll cor­rectly de­pends on com­plete in­form­a­tion provided on time. Hol­i­day leave, sick­ness, bo­nuses, over­time or a change in work­ing hours can affect the amount of pay, social se­cur­ity con­tri­bu­tions and income tax ad­vances.

Documents needed before running the payroll

  • work­ing time re­cords and ap­proved over­time,
  • in­form­a­tion on hol­i­day leave and other ab­sences,
  • doc­u­ments re­lat­ing to sick leave,
  • de­cisions on bo­nuses, al­low­ances and de­duc­tions,
  • new con­tracts, amend­ments and in­form­a­tion on ter­min­a­tions,
  • em­ployee de­clar­a­tions that affect the payroll.

ZUS settlement deadlines

The dead­line for sub­mit­ting set­tle­ment doc­u­ments and paying con­tri­bu­tions de­pends on the type of con­tri­bu­tion payer. It may fall on the 5th, 15th or 20th day of the month.

It is best to fi­nal­ise HR data a few days before the payroll is pre­pared. In­form­a­tion provided after the dead­line may re­quire cor­rec­tions to doc­u­ments.

What should you check every month?

Check that pay matches the con­tract, as well as work­ing hours, the con­tri­bu­tion base, the PIT ad­vance, de­duc­tions, the bank ac­count number and the number of days of ab­sence.

Secure data flow

HR doc­u­ments con­tain per­sonal data and in­form­a­tion that re­quires spe­cial pro­tec­tion. They should be sent through an agreed, prop­erly se­cured chan­nel.

The exact way the payroll is cal­cu­lated de­pends on the em­ployee's situ­ation and the type of con­tract.

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