Polish entrepreneurs must finalize their 2025 annual health insurance contributions to the ZUS (Social Insurance Institution) by May 20th.
Annual Health Insurance Settlement Required
Entrepreneurs must fulfill a key obligation to the Social Insurance Institution (ZUS) by May 20th: the annual health insurance contribution settlement for 2025. This applies to a broad range of self-employed individuals.
The obligation covers those who were subject to health insurance due to business activity and settled taxes under the tax scale, linear tax, or flat-rate tax.
Settlement Based on Income
The final amount of the contribution is not fixed—it directly depends on the income or revenue achieved.
Filing Procedures
Settlement occurs in documents submitted for April. Sole proprietors should report data in the ZUS DRA declaration, while those paying contributions for others use the ZUS RCA form. These documents include the annual health insurance contribution calculation.
Underpayment or Overpayment
Annual settlement often requires reconciling differences. If the total contributions paid are less than due, the entrepreneur must pay the shortfall by May 20th, along with the April contribution. Overpayments can be refunded or credited towards future obligations.
Simplified Refund Process
A refund request for overpayment is automatically generated in the payer’s account within the eZUS system, simplifying the process. ZUS also provides tools for self-calculation of contributions, particularly useful for paper submissions.
Importance of Accuracy
Annual health insurance settlement remains a complex element of the system following tax reforms, so experts recommend carefully verifying data before submission.
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