Polish entrepreneurs face a May 20, 2026 deadline to settle their 2025 health insurance contributions, with potential refunds available from ZUS.
Annual Health Insurance Settlement for 2025
The annual health insurance settlement for 2025 is a crucial obligation for many self-employed individuals.
Who Must Settle the 2025 Health Contribution?
The obligation to settle the annual health contribution applies to entrepreneurs running a sole proprietorship who were subject to health insurance and were taxed in the past year.
When is Annual Health Contribution Settlement Not Required?
Individuals who suspended their business activity for the entire year 2025 are exempt from settling the annual health contribution. However, if activity was resumed in January 2026, settlement for 2025 is necessary to determine the contribution for the first month of the new year.
Health Contribution Refund – How to Receive Money from ZUS?
If the annual health contribution settlement reveals an overpayment, ZUS automatically generates an RZS-R application in the eZUS system. The entrepreneur must then follow the necessary steps to receive the refund.
Refunds will be issued no later than August 3, 2026. Failure to submit the application will result in the overpayment being credited to the payer’s account by the end of the year.
Underpayment During Annual Health Insurance Settlement – What to Do?
If the settlement indicates an underpayment, it must be paid together with the contribution for April 2026. Entrepreneurs have until May 20, 2026, to settle the underpayment along with the insurance contribution to ZUS.
