Entrepreneurs running a business in Poland must remember about an important obligation – the annual settlement of health insurance contributions. for 2024. The deadline for submitting documents and any additional payment is on May 20, 2025. This is particularly important because failure to complete the formalities may result in serious consequences, including late payment interest.
Who does the annual health insurance contribution settlement apply to?
The annual health insurance contribution settlement applies to all persons who:
- they run a sole proprietorship (including under general rules, flat tax, lump sum tax on recorded revenues or tax card),
- pay health insurance contributions in connection with their business activity.
The obligation to settle does not apply to, among others, persons who suspended their business for the entire year or generated income only from sources exempt from paying contributions.
How does settlement work?
Entrepreneurs are obliged to:
- Preparation of annual accounts health insurance contributions in the ZUS DRA or ZUS RCA declaration for April 2025 (submitted by 20 May 2025).
- Demonstration of actual income or revenue obtained in 2024 (depending on the form of taxation).
- Calculation of the health insurance contribution due – in some cases this may result in the need to pay extra or the refund of overpaid contributions.
What needs to be prepared?
To complete the declaration correctly, you must prepare:
- information about total income or revenue achieved in 2024,
- annual income tax settlement (PIT),
- information about health insurance contributions already paid during the year.
What if there is an underpayment or overpayment?
- Underpaid health insurance contributions must be paid no later than 20 May 2025.
- The overpayment will be refunded to the bank account indicated in ZUS, provided that an appropriate application is submitted (e.g. RZS-R).
If the entrepreneur does not make the refund or additional payment on time, ZUS may charge default interest.
Important changes from 2024
From 2024, the rules for determining the basis for calculating the health insurance contribution have been slightly modified, including for entrepreneurs on a flat tax and a lump sum. It is therefore worth paying attention to whether we are settling according to the current rules, especially since the change in the method of taxation during the year affects the method of calculating the contribution.
Summary – what do you need to remember?
- Final settlement date and any additional payment: May 20, 2025
- Document to be submitted: ZUS DRA (or ZUS RCA) for April 2025.
- Prepare financial data for the entire year 2024.
- Remember to check if you have an overpayment or underpayment!
If you have any doubts about the correctness of the calculations, it is worth consulting an accountant or tax advisor – especially if your income was variable or you settle on mixed terms (i.e. you changed the form of taxation in cases permitted by law)
Checklist – Annual health insurance contribution settlement for 2024
1. Verify the form of business taxation
- Check whether you settle your taxes under general rules (tax scale), flat-rate tax, lump sum tax or tax card.
- Determine whether your tax form has changed during 2024.
2. Summarize your revenues and income for 2024
- Prepare an annual statement of income or revenue (depending on the form of taxation).
- Make sure you include all revenues/income related to the business.
3. Verify the amount of health insurance premiums paid
- Check the total amount of health insurance contributions paid in 2024 (from the list of transfers or reports from ZUS).
- Compare it with the actual amount due, calculated based on annual revenue/income.
4. Complete the appropriate declaration
- Complete ZUS DRA (or ZUS RCA in the case of settlements by contribution payers) for April 2025.
- Include your annual health insurance contribution in your declaration.
5. Check if you have an overpayment or underpayment
- Calculate the difference between the health insurance premium due and the health insurance premium paid.
- Get ready for:
- additional premium payments (if there is an underpayment),
- submitting an application for a refund of overpayment (form RZS-R) – if you have an overpayment.
6. Take care of the deadline
- Submit a ZUS DRA/RCA declaration by May 20, 2025.
- Please settle any additional premium payment by May 20, 2025.
7. (Optional) Consult with an accountant
- If you have any doubts about the correctness of the calculations or have changed your form of taxation, consider consulting a tax advisor or accounting office.
