Poland: annual reconciliation of self-employed health insurance contribution due 20 May
Hinweis zum Datum: 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. Not independently re-confirmed this session.
Jedes Jahr im Mai, fällig bis zum 20. · Reconciles the prior calendar year's health contribution basis. Only applicable to self-employed payers of their own health insurance contributions.
Was sich ändert
Self-employed individuals must reconcile their actual annual health-insurance contribution (based on the year's real income, per the 2022 health-contribution reform) against the monthly amounts already paid, and report the result in the ZUS DRA/RCA settlement for April, due by 20 May of the following year - a step distinct from, but timed shortly after, the PIT-36/36L annual return.
Wer betroffen ist
Self-employed sole traders (JDG) paying their own health insurance contributions; not applicable to employees or capital companies.
Größen: kleinst · Branchen: Alle Branchen
Was zu tun ist
After completing the annual PIT return, calculate the annual health-contribution reconciliation based on actual yearly income, report it via the April ZUS settlement documents, and pay any resulting underpayment (or request a refund/credit of any overpayment) by 20 May.
Nächste Termine
Sanktion
Late-payment interest on any underpaid balance resulting from the reconciliation.
Quellen
- ZUS - Ubezpieczenie zdrowotne przedsiębiorców (www.zus.pl)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.