On Apr. 22, 2025, POL ZUS reminded of deadline for annual health insurance contribution settlement 2024, i.e. May 20, 2025, that applies to some taxpayers.
Deadline is approaching for some contribution payers i.e. running non-agricultural businesses, to submit annual health insurance contribution settlement for 2024 to ZUS.
Deadline to submit ZUS DRA or ZUS RCA for Apr. 2024, settlement must be included.
If running non-agricultural business and in 2024 covered by health insurance on that basis, and if business was taxed with a flat tax, tax scale or lump sum tax, taxpayer is required to settle health insurance contributions on annual basis.
This settlement allows to determine amount of health insurance contribution due for a given year based on revenues and income from that year; more details provided.
On May 6, POL ZUS informed of health insurance contributions.
POL ZUS issued information on the health insurance contributions' annual settlement.
Main Points
Non-agricultural entrepreneurs, subject to 2023 health insurance, taxed with a flat tax, tax scale or lump sum must settle health insurance contributions on an annual basis.
The settlement determines the health insurance premium due based on revenues.
The documents to submit are the ZUS DRA for people running a sole proprietorship.
And ZUS RCA for people paying contributions for themselves and for other people.
A calculator to help in calculating the annual health insurance premium for people who will submit documents in paper form is available online; payment or refund is possible.
An application for the refund of the overpayment (RZS-R), which results from the annual settlement, will be created and made available on the payer's profile on PUE.
On the second day after having submitted the document with the annual settlement.
The application should be sent via PUE until Jun. 3, 2024; refund paid by Aug. 1, 2024.
Documents correcting the amount of health insurance contributions for individual months of 2023 can be submitted by the day of submission of a refund application.
Or by Jul. 1, 2024 if the payer doesn't submit an overpayment refund application.
POL ZUS also issued FAQ on the changes in health insurance premiums from 2022.
Effectiveness
Settlement documents for Apr. 2024 must be submitted along with the annual settlement of health insurance contributions for 2023 until May 20, 2024.
This is also the deadline for paying the due contributions for Apr. 2024 together with any additional payment of the annual premium.
Apr. 2025 Payments for 2024
On Apr. 22, 2025, POL ZUS reminded of deadline for annual health insurance contribution settlement 2024, i.e. May 20, 2025, that applies to some taxpayers.
Deadline is approaching for some contribution payers i.e. running non-agricultural businesses, to submit annual health insurance contribution settlement for 2024 to ZUS.
Deadline to submit ZUS DRA or ZUS RCA for Apr. 2024, settlement must be included.
If running non-agricultural business and in 2024 covered by health insurance on that basis, and if business was taxed with a flat tax, tax scale or lump sum tax, taxpayer is required to settle health insurance contributions on annual basis.
This settlement allows to determine amount of health insurance contribution due for a given year based on revenues and income from that year; more details provided.
