Who is most at risk of underpayments?
The annual settlement of health insurance contributions applies to payers who settle according to the tax scale, flat tax and lump sum tax on recorded income. This is therefore a task for people running a business whose revenues or income change during the year. However, the health insurance contribution, which is paid in proportion to the income generated, may vary depending on the chosen form of taxation. However, despite settlement, it may turn out that an additional payment will be necessary.
They should pay particular attention to the risk of underpayments flat-rate workers. In the case of people taxed at a lump sum, the health insurance contribution is determined depending on income in three thresholds. If during the year your revenues exceed a previously established threshold and as a result the premium has been underestimated, you will need to pay the difference. This must be done no later than May 20, 2024, along with the April premium.
How to get a refund of an overpayment?
In addition to underpayment, it is also possible to make an overpayment. This issue applies to people who have paid an amount higher than the agreed amount, e.g. as a result of losses. If an overpayment is found, the entrepreneur must apply for its refund. ZUS will not automatically refund the overpayment, but will issue a refund application, which must be approved and submitted in due time to receive the funds due. The refund will be made provided that the entrepreneur does not have any arrears to ZUS.
