The Social Insurance Institution has begun returning overpaid health contributions for 2025, with entrepreneurs required to formally request their refunds. . **Body:** <\/p>\n
The fact that the Social Insurance Institution collects contributions is standard, but giving money back is rare. This is happening right now and applies to entrepreneurs regarding the refund of health contribution overpayments, which experts point out are de facto a quasi-tax. Moreover, this does not happen automatically, and the money must be claimed.<\/p>\n
Until a few years ago, entrepreneurs could predict with great accuracy how much health contribution they would pay. The situation was drastically changed by the regulations of the Polish Deal.<\/p>\n
Currently, the amount of the contribution depends on the income or revenue achieved. Throughout the year, entrepreneurs pay contributions calculated based on current financial results, and after the end of the year, they must prepare an annual settlement. Only then does it show whether they paid the correct amount, or whether they paid too much or too little to the Social Insurance Institution.<\/p>\n
In practice, this means additional duties related to settlements, the necessity of submitting corrections, and a lack of certainty regarding the actual costs of running a business. It also often turns out that the entrepreneur paid more than resulted from the final settlement. However, the overpayment is not returned automatically, and to recover the money, an appropriate application had to be submitted.<\/p>\n
The Social Insurance Institution announced that it has started refunding overpaid health contributions resulting from the 2025 settlement conducted in 2026.<\/p>\n
Data from ZUS shows that the obligation to submit an annual health contribution settlement applied to over 2.77 million payers. Among them, nearly 1.96 million paid more than the due contribution, and the total value of overpayments exceeded 2.13 billion zlotys.<\/p>\n
So far, the Social Insurance Institution has already transferred almost 1.26 billion zlotys to over 770,000 payers.<\/p>\n
The refunds apply to entrepreneurs who conducted business activity in 2025 and settled taxes according to the tax scale, linear tax, or lump-sum tax on recorded revenues.<\/p>\n
Entrepreneurs who had an overpayment after the annual settlement could submit an application for its refund until June 1, 2026.<\/p>\n
The Social Insurance Institution is obliged to transfer the funds no later than August 3, 2026, which is the statutory deadline for completing payouts.<\/p>\n
As data published by ZUS indicates, over 99 percent of all submitted applications have already been handled. This means most entrepreneurs have already received their transfers, and the remaining ones should expect their money in the near future.<\/p>\n
Not all entrepreneurs decided to apply for the refund, which concerns about 1.1 million payers. In such a case, the Social Insurance Institution will not transfer the funds to the entrepreneur’s account, and the overpayment will be automatically settled on their account and allocated to cover future or current contributions.<\/p>\n
If an entrepreneur has arrears towards the Social Insurance Institution or must return unduly collected benefits, the overpaid amount will first be credited toward these liabilities.<\/p>\n
The annual health contribution settlement did not mean additional money for everyone. Data from the Social Insurance Institution shows that 546,000 entrepreneurs had to pay the missing part of the health contribution, and the total value of underpayments exceeded 1.22 billion zlotys.<\/p>\n
This is a consequence of the current rules for calculating the health contribution. Throughout the year, entrepreneurs pay it in the form of current payments, while the final amount depends on the company’s actual annual income. Only after the end of the tax year can the due contribution be accurately calculated, resulting in some recovering money while others must pay the missing amount.<\/p>\n
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The Social Insurance Institution has begun returning overpaid health contributions for 2025, with entrepreneurs required to formally request their refunds. . **Body:** ZUS Health Contribution Refunds Require a Formal Request The fact that the Social Insurance Institution collects contributions is standard, but giving money back is rare. This is happening right now and applies to […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"wpai_generated_summary":"","footnotes":""},"categories":[40],"tags":[],"class_list":["post-15125","post","type-post","status-publish","format-standard","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts\/15125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/comments?post=15125"}],"version-history":[{"count":0,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/posts\/15125\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/media?parent=15125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/categories?post=15125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizonews.com\/pl\/wp-json\/wp\/v2\/tags?post=15125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}