BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:pl-zus-health-contribution-annual-reconciliation@eudeadlines.eu
DTSTAMP:20260908T221622Z
DTSTART;VALUE=DATE:20270520
DTEND;VALUE=DATE:20270521
SUMMARY:Poland ZUS annual health-contribution reconciliation (self-employed
 ): Poland: annual reconciliation of self-employed health insurance contrib
 ution due 20 May
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=20
DESCRIPTION:Self-employed individuals must reconcile their actual annual he
 alth-insurance contribution (based on the year's real income\, per the 202
 2 health-contribution reform) against the monthly amounts already paid\, a
 nd report the result in the ZUS DRA/RCA settlement for April\, due by 20 M
 ay of the following year - a step distinct from\, but timed shortly after\
 , the PIT-36/36L annual return.\n\nWho is affected: Self-employed sole tra
 ders (JDG) paying their own health insurance contributions\; not applicabl
 e to employees or capital companies.\n\nWhat to do: After completing the a
 nnual PIT return\, calculate the annual health-contribution reconciliation
  based on actual yearly income\, report it via the April ZUS settlement do
 cuments\, and pay any resulting underpayment (or request a refund/credit o
 f any overpayment) by 20 May.\n\nPenalty: Late-payment interest on any und
 erpaid balance resulting from the reconciliation.\n\nNote: Re-checked 2026
 -09-09: zus.pl/firmy/rozliczenia-z-zus/skladki-na-ubezpieczenia/zdrowotne 
 is reachable and describes general monthly health-contribution mechanics (
 9%/4.9% of base) but not the specific 20 May annual-reconciliation date. N
 ot independently re-confirmed this session.\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/pl-zus-health-contribution-annual-reconciliation
URL:https://eudeadlines.eu/deadline/pl-zus-health-contribution-annual-recon
 ciliation
CATEGORIES:PL,Poland ZUS annual health-contribution reconciliation (self-em
 ployed)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS annual health-contribution reconciliation (self-empl
 oyed): Poland: annual reconciliation of self-employed health insurance con
 tribution due 20 May — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Poland ZUS annual health-contribution reconciliation (self-empl
 oyed): Poland: annual reconciliation of self-employed health insurance con
 tribution due 20 May — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR