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An important deadline for entrepreneurs is approaching – the settlement of health insurance contributions for 2024

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • May 8
  • 2 min read

May 20, 2025 is the last day by which some business owners must submit their annual health insurance contribution settlement for 2024 to ZUS. Any additional payment must also be settled by the same deadline.


📌 Who does this apply to?

The obligation applies to entrepreneurs who settled their taxes last year: – on a lump sum basis, – on general terms (tax scale), – with a flat tax.


The amount of the contribution depends directly on the form of taxation, so it is crucial to determine it correctly.



🧾 How to file a return?


🔹 For sole proprietorships – complete the ZUS DRA declaration (block XII – “Annual health insurance contribution settlement”).

🔹 For businesses with employees – the relevant document will be ZUS RCA (block III.F).


In both cases, the contribution bases must be shown separately for each form of taxation.





💡 Worth remembering:


✅ The deadline of May 20, 2025 is both the last day for submitting the declaration for April and for paying the current contribution and any additional payment resulting from the annual settlement.

✅ You can use the official ZUS calculator to help you calculate your contribution:🔗





🔁 What if there was an overpayment?


If after settlement it turns out that you have paid too much - ZUS will automatically prepare a refund application ( RZS-R ) and make it available on your PUE ZUS profile. Just indicate the account number (previously saved in the system) and send the application by June 2, 2025. 💰 The funds will be refunded by August 1, 2025 at the latest.


No application? The overpayment will be posted to your ZUS account by the end of the year.



🛠 Settlement adjustments


If you want to correct earlier declarations for 2024, you have time: – until the date of submitting the refund application , or – until July 1, 2025 , if you do not use the refund application.


📌 Legal basis: Article 81 of the Act of 27 August 2004 on health care services (Journal of Laws 2024, item 146, as amended)

 
 
 

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