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:20261025T072300Z
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\nKam taikoma: Self-employed sole traders
  (JDG) paying their own health insurance contributions\; not applicable to
  employees or capital companies.\n\nKą daryti: After completing the annua
 l PIT return\, calculate the annual health-contribution reconciliation bas
 ed on actual yearly income\, report it via the April ZUS settlement docume
 nts\, and pay any resulting underpayment (or request a refund/credit of an
 y overpayment) by 20 May.\n\nSankcijos: Late-payment interest on any under
 paid balance resulting from the reconciliation.\n\nPastaba dėl datos: Re-
 verified 2026-09-09: ZUS's own news article "Roczne rozliczenie składki z
 drowotnej za 2025 r." states "Dokumenty rozliczeniowe z rocznym rozliczeni
 em składki zdrowotnej za 2025 r. przedsiębiorca musi przekazać do ZUS d
 o 20 maja 2026 r."\, confirming the 20 May deadline exactly.\n\nStatus: Pa
 tvirtinta\nhttps://eudeadlines.eu/lt/deadline/pl-zus-health-contribution-a
 nnual-reconciliation
URL:https://eudeadlines.eu/lt/deadline/pl-zus-health-contribution-annual-re
 conciliation
CATEGORIES:PL,Poland ZUS annual health-contribution reconciliation (self-em
 ployed)
LAST-MODIFIED:20260909T000000Z
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