Poland: annual reconciliation of self-employed health insurance contribution due 20 May
Anmärkning om datumet: 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.
Varje år i maj, senast den 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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Vad som ändras
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.
Vem som berörs
Self-employed sole traders (JDG) paying their own health insurance contributions; not applicable to employees or capital companies.
Storlekar: mikroföretag · Branscher: Alla branscher
Vad du ska göra
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.
Kommande tillfällen
Sanktion
Late-payment interest on any underpaid balance resulting from the reconciliation.
Källor
Senast verifierad 9 september 2026. Endast information, inte juridisk rådgivning.