Poland: annual reconciliation of self-employed health insurance contribution due 20 May
Note sur la date : 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.
Chaque année en mai, avant le 20. · 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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Ce qui change
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.
Qui est concerné
Self-employed sole traders (JDG) paying their own health insurance contributions; not applicable to employees or capital companies.
Tailles : micro · Secteurs : Tous les secteurs
Que faire
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.
Prochaines échéances
Sanction
Late-payment interest on any underpaid balance resulting from the reconciliation.
Sources
Dernière vérification le 9 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.