Poland ZUS annual health-contribution reconciliation (self-employed)

Poland: annual reconciliation of self-employed health insurance contribution due 20 May

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.

Next: 20 May 2027then 20 May 2028, 20 May 2029

Self-employed sole traders (JDG) paying their own health insurance contributions; not applicable to employees or capital companies.