Poland: annual reconciliation of self-employed health insurance contribution due 20 May
Date note: Gemini candidate audit (2026-09-08), confidence: likely. The 20 May deadline (20th of the 5th month after year-end, aligned with the annual PIT reconciliation) reflects the well-known post-2022 health-contribution reform; ZUS's dedicated health-contribution pages returned only navigation content this session, so the specific date text could not be independently re-confirmed against primary-source text.
Every year in May, due by the 20th. · Reconciles the prior calendar year's health contribution basis. Only applicable to self-employed payers of their own health insurance contributions.
What changes
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.
Who is affected
Self-employed sole traders (JDG) paying their own health insurance contributions; not applicable to employees or capital companies.
Sizes: micro · Sectors: All sectors
What to do
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.
Next occurrences
Penalty
Late-payment interest on any underpaid balance resulting from the reconciliation.
Sources
- ZUS - Ubezpieczenie zdrowotne przedsiębiorców (www.zus.pl)
Last verified 8 September 2026. Informational only, not legal advice.