[Poland] The deadline for settling the 2023 health insurance contribution is about to pass

The deadline for settling health insurance contributions for entrepreneurs is getting closer – the last day to send the documents is May 20. According to the official announcement of the ZUS, some people may be entitled to a refund of the funds paid.

Settlement of health insurance contributions – who does it apply to?

The obligation to settle the health insurance contribution applies to entrepreneurs conducting non-agricultural business activity, subject to health insurance in 2023 and settling on the basis of a flat tax, tax scale or registered lump sum.

When is the deadline for settling the health insurance contribution?

The last day to submit settlement documents for April 2024 (which will include the settlement for 2023) is May 20. By this time, you must also have paid the contributions due, along with any additional annual contribution.

How to settle health insurance contribution?

The annual settlement must be shown in the settlement document for April 2024. Persons who run a sole proprietorship issue a ZUS DRA document. Entrepreneurs who pay contributions for themselves and other persons have to fill ZUS RCA document.

In the documents, you should fill in the block “Annual settlement of health insurance contributions”: XII in ZUS DRA or III.F in ZUS RCA. Separately for each of the forms of taxation (tax scale, flat tax, lump sum on recorded income) it is necessary to indicate the data for calculating the annual contribution.

How do I get a refund of my overpaid health insurance contribution?

If the contribution has been paid in an amount higher than the agreed amount, the entrepreneur may apply for a refund of the overpayment. In this case, you should send an application for a refund of the overpayment (RZS-R). It will be available on the payer’s profile in the ZUS Electronic Services Platform (PUE) on the second day after submitting the document with the annual settlement. The application can be found in the Documents and Messages > Working Documents tab.

The application should be sent to ZUS via PUE by 3 June 2024. The refund of the overpayment will be credited to our bank account no later than August 1, 2024.

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