Poland: annual reconciliation of self-employed health insurance contribution due 20 May
Date note: Re-verified 2026-09-09: ZUS's own news article "Roczne rozliczenie składki zdrowotnej za 2025 r." states "Dokumenty rozliczeniowe z rocznym rozliczeniem składki zdrowotnej za 2025 r. przedsiębiorca musi przekazać do ZUS do 20 maja 2026 r.", confirming the 20 May deadline exactly.
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.
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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
Last verified 9 September 2026. Informational only, not legal advice.