Build ZUS DRA/RCA Contribution File (KEDU XML)
Skill: Convert payroll data into a ZUS social/health contribution settlement
Region: Poland (Polska) Category: Social security — Ubezpieczenia społeczne (ZUS) Does: Takes monthly payroll data and assembles the ZUS DRA settlement declaration and the per-insured ZUS RCA reports as the KEDU XML document that employers (płatnicy składek) submit through Płatnik / ePłatnik / PUE ZUS to settle social-insurance and health-insurance contributions. Spec: ZUS KEDU (Kompleksowy Elektroniczny Dokument Ubezpieczeniowy) — DRA + RCA document templates (current version; templates revised in 2025)
KEDU is the envelope that wraps the individual ZUS documents (DRA, RCA, RSA, ZUA/ZWUA, ZZA…). This skill produces the recurring monthly settlement pair: one DRA (deklaracja rozliczeniowa — the payer-level summary) plus one RCA (imienny raport miesięczny — per-insured contribution report) per insured person. The KEDU/document templates are versioned — always validate against the current ZUS template (Płatnik enforces it).
When this applies
- Every employer registered as a płatnik składek files a monthly DRA + RCA set. The standard deadline is the 20th of the following month (some entities/JDG: 15th; budget units differ) — confirm the payer category.
- DRA may be a standalone settlement; RCA is filed per insured person and rolls up into the DRA totals.
Input data required
| Group | Fields |
|---|---|
| Payer (płatnik) | NIP, REGON, name, ZUS payer ID; reporting period (month/year); document identifier |
| Per insured (ubezpieczony) | PESEL (or other ID), name; insurance title code (kod tytułu ubezpieczenia) |
| Contribution bases | base for pension/disability (emerytalne/rentowe), sickness (chorobowe), accident (wypadkowe), and health (zdrowotne) |
| Funds | FP (Fundusz Pracy), FGŚP, FS where applicable |
| Financed-by split | amounts financed by the insured vs by the payer |
Document pair structure (KEDU)
KEDU
ZUS DRA — Deklaracja rozliczeniowa (one per payer per period)
Block I/II Payer identification + period
Block III–VI Settlement of social-insurance contributions (emer., rent., chor., wyp.)
Block VII Health-insurance (składka zdrowotna)
Block X FP / FS / FGŚP
Totals Total due per fund (must equal Σ of the RCA reports)
ZUS RCA — Imienny raport miesięczny (one per insured per period)
Insured identification (PESEL, name) + insurance title code
Per-fund contribution base × rate → contribution amount
Financed-by-insured vs financed-by-payer split
Calculation rules
- Contributions = base × statutory rate per fund. Indicative combined rates (verify the current year): pension 19.52%, disability 8%, sickness 2.45%, accident ~0.67–3.33% (payer-specific), health 9%. Pension/disability bases are subject to the annual limit (30× projected average wage).
- Financed-by split: pension and disability are split between insured and payer; sickness is insured-financed; accident is payer-financed — the RCA records the split and the DRA aggregates it.
- DRA totals must reconcile to the sum of the RCA reports for the period, per fund.
- Health contribution is computed on its own base (and is not deductible from PIT under current rules) — keep it separate from the social-insurance block.
- Amounts are in PLN grosze precision per the template; rounding follows ZUS rules.
Worked example (one employee, outline)
Gross base 6,000 PLN; standard codes:
RCA — insured PESEL=85011512345, title code 0110:
Pension base 6000.00 × 19.52% = 1171.20 (insured 585.60 / payer 585.60)
Disability base 6000.00 × 8% = 480.00 (insured 90.00 / payer 390.00)
Sickness base 6000.00 × 2.45% = 147.00 (insured)
Accident base 6000.00 × 1.67% = 100.20 (payer)
Health base ~5177.40 × 9% = 465.97
DRA — payer summary for the period:
Σ social-insurance due, Σ health due, FP/FGŚP → total to pay = Σ over all RCA
The DRA + RCA are emitted within a KEDU XML and submitted via Płatnik/ePłatnik to ZUS.
Validation checklist
- Current ZUS KEDU/DRA/RCA template version used (Płatnik-validated)
- Payer NIP/REGON/ID and the reporting period correct
- One RCA per insured with a valid PESEL and insurance title code; one DRA per payer/period
- Per-fund base × rate correct; pension/disability annual base limit respected
- Financed-by-insured vs payer split correct per fund
- DRA totals reconcile to the sum of the RCA reports per fund
- Health contribution computed on its own base and kept separate from social insurance
- Deadline for the payer category met (e.g. 20th of the following month)
Last updated: 2026-05-31 — ZUS contribution rates, base limits, and KEDU templates change; confirm the current DRA/RCA template version, the year's rates and annual base limit, and the payer-specific accident rate and deadline against current ZUS (bip.zus.pl) guidance before use.