The Social Insurance Institution (ZUS) will check whether entrepreneurs engaged in non-agricultural business activities have correctly accounted for their health contributions for 2022. Some of the companies selected by AI have already received letters from ZUS.
ZUS inspections – correctness of settlement of entrepreneurs’ health contribution
The amount of the entrepreneur’s health contribution depends on the form of taxation and the amount of income earned. Moreover, entrepreneurs are obliged from 2022 to make an annual settlement of the health contribution. They were to submit it for the first time to ZUS in the document for April 2023 on specially prepared forms.
The new obligation introduced as part of the Polish Order has caused many problems for companies. Some entrepreneurs have been selected for inspections and have received letters from ZUS with a request to explain discrepancies between the income from the annual health contribution settlement and that shown in the PIT return. However, not in every case will a contact from ZUS result in an inspection. In many situations, it may be sufficient for the taxpayer to confirm that, for example, the difference between the data submitted to ZUS and to tax authorities such as KAS is due to different legitimate circumstances.
Annual health contribution settlement – new obligation as from 2023
In 2023, for the first time, non-agricultural business taxpayers who pay contributions to their own insurance were required to submit an annual settlement of health insurance contributions. The annual health insurance contribution settlement documents for 2022 were submitted by entrepreneurs to the Social Security by 22 May 2023.
The newly introduced settlement form is designed to determine the health insurance contribution for a given year on the basis of the revenue/income earned during that time. From the beginning, however, it raised a number of doubts and caused problems. ZUS will now check how taxpayers have coped with it.
ZUS inspections – learn how we can help
The letter from ZUS should be given priority and not ignored. Very often, such letters from state authorities do not immediately mean that an inspection procedure will be initiated, but only aim to clarify discrepancies.
If you need assistance, we offer services relating to both accounting and the preparation of legally required declarations for statutory obligations to the Tax Office (US), the Social Insurance Institution (ZUS) and the National Fund for Rehabilitation of Disabled Persons (PFRON). We will provide you with support in dealing with these institutions if you are audited.
Furthermore, in addition to our standard services, we can also offer a range of services flexibly tailored to your individual needs. We also provide, in cooperation with our Group’s law firm, TGC Corporate Lawyers, advisory services in the field of labour law and ongoing legal services.