Yearly Calendar for a Nail Salon 2026 — From January to December, Who Demands What

Marta opened her salon in February. In May she realised she had not filed the BDO report for the first quarter. In October that she had not done the annual risk assessment. In December that she had not done the physical inventory count. Not out of laziness — out of not knowing that a list of all the deadlines in the year existed somewhere. Because it did not, until someone put one together.

Below is the annual nail salon calendar for 2026. Month by month, with specific dates and the size of the fines. Some duties repeat every month or every quarter — gathered in a separate section at the end. Print it out, clip it into a binder, cross items off.

Why a salon calendar

Most of the rules for nail salons are scattered across five different authorities: Sanepid (PPIS — state sanitary inspection), PIP (state labour inspectorate), UODO (data protection authority), Ministry of Finance (KSeF, JPK), Ministry of Climate (BDO). Each has its own deadlines. In total the year contains 31 dates that apply to your salon — and if you forget, most end with a fine ranging from 500 PLN up to a million PLN (BDO at the top of the scale).

The calendar will not replace a reminder system (Google Calendar, Booksy, Asana — whatever suits you). But it gives you a single sheet of paper from which you transfer dates into your system once a year.

January

• 1.01 — The anti-mobbing amendment enters into force. All salons employing 9 or more people must have an anti-mobbing policy plus a path for reporting abuses. Smaller salons only if staff expressly demand it.
• 20.01 — ZUS DRA for December. You pay by the 20th of each month (or the 15th if you employ staff). First payment after the New Year break.
• 31.01 — PIT-11 for employees for the previous year. If you employed anyone for even a month in 2025 — you send PIT-11 to that person and to the tax office.
• 31.01 — PIT-4R, the annual return on income-tax advances from wages. Also for those who employ staff.

February

• 15.02 — BDO report for 2025 (annual). The formal deadline is 15 March, but better to start in February, because the BDO system often crashes in the last week. No report = a 5 000–1 000 000 PLN fine at the authority's discretion.
• 20.02 — ZUS DRA for January.
• 28.02 — Update of data in CEIDG (if your PKD code, address or form of taxation has changed). No fine, but a formal obligation.

March

• 15.03 — Final deadline for the BDO report for 2025. After this day the fine is imposed automatically.
• 15.03–31.03 — Preparation for KSeF. From 1 April it is mandatory for some active VAT payers. Filing the access request (ZAW-FA form), testing the first e-invoice, updating the salon terms of service.
• 20.03 — ZUS DRA for February.
• 31.03 — Last day of the old invoicing rules for large VAT firms. From tomorrow KSeF applies.

March is the pivotal month of 2026 for nail salons. The PRO 349 PLN package includes the KSeF invoicing procedure plus updated salon terms of service. Without it, from 1 April you risk a fine of up to 100% of the value of an invoice issued outside KSeF.

April

• 1.04 — KSeF mandatory for large active VAT payers (above 200 million PLN turnover). Most nail salons will not be caught here, but the date matters — it is the day the system goes live at full scale.
• 15.04 — BDO report for Q1 (January–March). The first quarterly one — it applies even if you produced almost no waste, the form must be filed.
• 20.04 — ZUS DRA for March.
• 30.04 — PIT-37, the tax return for 2025. This also covers you as a sole-trader JDG if you are on general taxation rules.

May

• 20.05 — ZUS DRA for April.
• Anonymisation of client cards 5+ years old. RODO (Polish GDPR) requires deletion of health data 5 years after the last treatment. You go through the binder, anonymise or discard the oldest cards. Without this you breach RODO — an administrative fine of up to 20 million EUR (in practice, for a small salon, 2 000–10 000 PLN).
• Periodic medical exams for staff. Occupational-medicine standard: every 5 years for healthy adults, every 2 years for people with a risk factor. May is a good month to schedule — it does not clash with summer holidays.

June

• 20.06 — ZUS DRA for May.
• Technical inspection of the autoclave. Every 12 months from the last one (or from purchase). Service costs 300–600 PLN, you file the report in your binder. Without a current inspection Sanepid considers the autoclave non-compliant with technical requirements — a violation.
• Half-year disinfection review. Internal audit: are the products still in the GIS (chief sanitary inspectorate) register, are the concentrations being respected, are the SDS sheets current. One hour of work, documented in a half-page protocol.

July

• 1.07 — KSeF mandatory for the remaining active VAT payers. 99% of nail salons fall under this date if they are active VAT payers. Small payers exempt from VAT (up to 200 000 PLN turnover) — voluntary until 2027.
• 15.07 — BDO report for Q2 (April–June).
• 20.07 — ZUS DRA for June.
• Risk-assessment update. Only if the scope of services changed in the first half of the year (for example, you added brow lamination or e-file machine work). With no changes — once a year in December is enough.

August

• 20.08 — ZUS DRA for July.
• Periodic BHP (health and safety) training. Required every 3 years for staff on employment contracts (August is a good slot because it falls outside the July holiday peak). Cost 80–200 PLN per person with an accredited trainer.
• Internal RODO audit. Once a year — you review client cards, consent forms, the privacy policy on your website. You check that the clauses still match the current state of the law. Half an hour of work with a checklist.

September

• 20.09 — ZUS DRA for August.
• Update of product SDS sheets. Manufacturers update the safety data sheets for disinfectants and polishes every 12 months. Download the latest versions, swap them out in the binder. Old SDS sheets are a violation during a control.
• Stock calibration before the season. September–October sees traffic rise (clients back from holidays, autumn wedding season). Order product supplies for 2–3 months ahead.

October

• 15.10 — BDO report for Q3 (July–September).
• 20.10 — ZUS DRA for September.
• Preparing annual ZUS declarations. Annual ZUS DRA for staff on employment contracts, ZUS Z-3 for contractors. October is the time to gather the data from the time-tracking log; in December and January you only file.

November

• 20.11 — ZUS DRA for October.
• Preparing the physical inventory count. You count stock: polishes, base coats, top coats, bits, files, products. Plus fixed assets (lamps, e-files, autoclave). November is a good month — you have a calm month to do the count, in December you fill in the dates.
• Review of B2B contracts with stylists. In 2026 ZUS is aggressively going after sham B2B in salons. Before year-end, go through the contracts with each stylist — check for fixed hours, exclusivity clauses, independent business risk. If they are there — time to change the wording or move to an employment contract.

December

• 20.12 — ZUS DRA for November.
• 31.12 — Physical inventory count (remanent). Stock level at year-end, for the tax return. You write the date 31.12, sign it, file it in the binder. Without a physical inventory count you have a problem at a tax audit — a presumption that you understated revenue.
• 31.12 — Update of the occupational risk assessment (once a year, BHP).
• 31.12 — Archive of sterilisation cards older than 5 years — anonymisation or disposal.
• 31.12 — Annual closing of the books. Balance, revenue summary, check that you have not crossed the VAT-exemption limit (200 000 PLN turnover).
• 2027 planning. Choice of taxation form for the new year (by 20 January 2027). Investment plan. Decision on whether to hire or not.

What you do every month (recurring)

• 20th of the month — ZUS DRA for the previous month (15th if you employ staff).
• Biological autoclave control — once a month (biological indicator (sporal test), you stick the strip with the result onto the sterilisation card).
• Closing the time-tracking log for the month — if you employ staff, at the end of every month your team accepts the log (by signature or electronically). Without this, PIP considers you are not keeping records properly.
• Verification of biocides in the GIS database — products are sometimes withdrawn from the register. Once a month you check that everything you use is still active.
• Archive of sterilisation cards — close the month, file cards in the binder chronologically.

What you do every quarter (beyond the monthly items)

• By the 15th day after the end of the quarter — BDO report. Quarters end on 31.03, 30.06, 30.09, 31.12. Reports are due 15.04, 15.07, 15.10, 15.01.
• JPK_V7 (if active VAT) — every month by the 25th, but small taxpayers can compress to quarterly. JPK_V7M (monthly) or JPK_V7K (quarterly).

What happens when you forget

2026 fine schedule:

• BDO — no report: 5 000–1 000 000 PLN (discretionary scale, in practice 5 000–15 000 PLN for a small salon).
• KSeF — invoice issued outside the system: up to 100% of the invoice value (example: 1 500 PLN invoice → fine up to 1 500 PLN).
• ZUS — unpaid contributions: interest about 10% per year plus an administrative fine of 100–5 000 PLN.
• RODO — no anonymisation of old cards: administrative fine up to 4% of annual turnover (for a salon with 20 000 PLN turnover × 4% = max 800 PLN).
• Sanepid — no procedures: 200–3 000 PLN fine, repeat offence 5 000–15 000 PLN.
• PIP — no time-tracking log: 1 000–30 000 PLN.
• No physical inventory count: the tax office presumes understated revenue. Tax penalty proportional.
• No professional liability insurance: the lack itself is not fined, but if a client suffers harm you pay out of your own pocket (typically 5 000–50 000 PLN).

What each NailsReady package contains

The START 249 PLN package covers the January–March duties for a newly opened salon: sanitary procedure, disinfection plan, client card with RODO, sterilisation card, BDO documents, terms of service. This is the base from which Sanepid runs 80% of its inspections.

The PRO 349 PLN package adds the April–July duties for a salon with a team: time-tracking log, work regulations, B2B and employment contracts with annexes, BHP training, anti-mobbing policy, KSeF procedure. The version for salons planning to hire a first stylist in 2026.

The COMPLETE 899 PLN package covers the full year plus 12 per-treatment procedures (classic manicure, gel polish / hybrid, e-file, brow henna, lash lift and others) plus 11 management documents (DPA, RODO audit, BCP continuity plan, social-media policy). The version for a professional studio or a 2–4 location chain.

FAQ — Frequently asked questions

What is the priority if I am opening a salon mid-year?

Phases 1–3 from the article how to open a nail salon — JDG, ZUS, PPIS, sanitary procedures, client cards. The rest of the calendar (BDO, KSeF, reports) falls into place naturally as the months pass. The first BDO report is for the quarter in which you opened the salon. If you open in July — the first BDO is for Q3, due 15 October.

Are these deadlines the same for a mobile salon?

Yes. A mobile salon (manicure at the client's home, lashes in a hotel) has identical Sanepid (PPIS), BDO, RODO and KSeF obligations. The only difference is in some documents: the sanitary procedure has a separate section for mobile work (transport of sterile tools, disinfection of the workstation at the client's place). The rest — identical.

What to do if you missed a BDO or ZUS deadline?

BDO: send the late report immediately, attach a letter of explanation. The fine is not automatic — an official decides. A delay of a few weeks usually ends with a warning, longer delays (several months) typically 5 000–10 000 PLN. ZUS: pay the contributions with interest immediately, send a corrective declaration within 30 days. Without a ZUS inspection, a self-initiated correction — no administrative fine, just the interest.

Does NailsReady have a deadline alert system?

Not yet. Currently you get the annual calendar in the package (PDF for printing or filing in the binder). You enter an annual reminder once into your Google Calendar or Booksy. Automatic notifications are planned for 2027 as part of an optional subscription.

Do all these duties apply to a home salon?

Yes — all of them except the BHP requirements for staff (if you run it alone, you do the risk assessment only for yourself, BHP training is not needed). Sanepid, BDO, RODO, KSeF, ZUS — all identical to a fixed-location salon. The full specifics of a mobile salon are described separately.