[Poland] Health contribution settlement by 22 May

Entrepreneurs are required to submit documents with their annual health contribution settlement for 2022 by 22 May 2023. What does the new obligation consist of and to whom does it apply?

The annual health contribution settlement for the first time is in force in 2023 and applies to contributions for 2022.

Learn more: Entrepreneur’s health contribution in 2023

The annual health contribution settlement for 2022 must be submitted to the Social Insurance Institution (ZUS) by 22 May 2023 in the document for April 2023 on a form:

• ZUS DRA – for a payer of contributions paying contributions exclusively for herself/himself,
• ZUS RCA – for a payer of contributions paying contributions for herself/himself and for others, e.g. employees, contractors.

Who should settle the health contribution?

The annual health contribution settlement applies to payers of contributions (including sole proprietors) who in 2022 were covered by one of the following forms of taxation:

• general rules – tax according to a scale,
• general rules – flat tax,
• lump-sum tax on registered income.

An entrepreneur settling on the general rules (according to a tax scale), or a flat tax will apply the minimum annual contribution assessment basis if the annual contribution assessment basis proves to be lower than the multiplication of the number of months covered by health insurance and the minimum remuneration.

ZUS has released a calculator for the annual assessment base and health insurance contribution on its website which is intended to help calculate the annual health insurance contribution for those submitting paper documents.

Settlement of health contribution – refund or underpayment

If, after submitting an annual return, one finds that the health insurance contribution has been:

• paid in an amount higher than the established amount – the payer is entitled to a refund,
• paid in an amount lower than established one – the payer is obliged to pay the underpayment together with the contribution for April 2023, i.e. by 22 May.

The application for a refund of the overpayment will be available on the payer’s profile on the Social Insurance Platform (PUE) of ZUS. The payer, after reviewing the application, signs it and sends it to ZUS by 1 June 2023. ZUS, upon receipt of the application, will transfer the overpayment by 1 August at the latest to the bank account recorded in the contribution payer’s account. The condition for receiving a refund is that the entrepreneur is not in arrears to the Social Insurance Institution.

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