If the entrepreneur conducted non -agricultural activity and in 2024 he was covered by health insurance, and his activities were taxed with a flat tax, tax scale or registered lump sum, he is required to settle the health premium for the past year. This settlement allows you to calculate the amount of the health premium due for 2024, based on revenues and income.
What documents are to be submitted by an annual health contribution of 2024?
Annual settlement of health contributions should be demonstrated in the settlement document for April 2025:
- ZUS DRA (in the case of people conducting sole proprietorships),
- ZUS RCA (in the case of a person paying contributions for himself and for other people).
ZUS noted that both documents should be completed “Reye settlement of health insurance premiums“(Bl. XII in ZUS DRA or III.f in ZUS RCA). In these columns, data is entered for calculating the annual health contribution, separately for each form of taxation (tax scale, flat tax, lump sum).
The final date of settlement of the health premium for 2024
May 20, 2025 is the final date for submitting documents and paying contributions for April 2025 and any annual contribution.
On the ZUS website you can find it is available Calculator for calculating the annual calculation basis and health insurance contributions. It will help calculate the annual health insurance premium if the entrepreneur submits documents in paper version.
Overpayment and a failure of the annual health contribution – what results from them?
If, as a result of the annual settlement, it turns out that the health insurance premium paid is:
- higher than established, you are entitled to her return – unless you have arrears from contributions or you have downloaded an undue benefit from social insurance,
- Lower than established, you will have to pay extra the difference with the premium for April 2025, i.e. until May 20, 2025..
Return of an overpaid health insurance premium – how to get it?
If it turns out that the insured has paid more than he should, he is entitled to a refund of overpaid health contribution. In this case, he will receive a message on the PUE ZUS portal, informing about overfills. In addition, an application will be made available on the profile that should be completed and sent back.
The application for a refund of overpayment is created by ZUS and will be available in the Documents and Messages tab> Working documents. The insured should check whether the data is correct and select the account number to which the health contribution overpayment will be transferred.
The application should be sent to ZUS via PUE/EZUS by June 2, 2025 at the latest.
When will the reimbursement from the overpayment of the health premium affect the account?
The entrepreneur will receive a refund of overpayment of the premium to a bank account, which will indicate in the application, At the latest by August 1, 2025.
What if the payer does not submit an application for a refund of overpayment?
If he does not submit a refund application, ZUS will settle the overpayment on the payer’s account by the end of this year.
Until when can you correct the monthly settlement of health insurance premiums?
For each month of business in 2024, the entrepreneur submits settlement documents with a fixed health insurance premium. The method of completing these documents affects the verification of the correctness of the annual settlement. Documents correcting the amount of health insurance contributions for individual months of 2024.
- at the latest by the day you submit an application for a refund of overpayment,
- by July 1, 2025 – if you do not submit an application for a refund of overpayment.
What are the consequences of not paying ZUS contributions on time?
If the entrepreneur does not pay ZUS contributions on time, he will have to add due interest for late payment. The amount of interest depends on the time the delay, i.e. the moment when the payment deadline has passed, until the date of payment.
The Act on the Social Insurance System indicates that when calculating interest for late payment, the provisions regarding social security contributions shall apply. However, interest will not be charged if their value does not exceed 1% of the minimum wage in force in a given calendar year.
Additional fee in the event of non -regulation of contributions on time
Social Insurance Institution (ZUS) has the right to impose an additional fee of 100% unpaid contributions on the contribution payer, which means that the amount of arrears can be doubled.
An entrepreneur who delays the fees of ZUS contributions, may suffer serious financial consequences, and long -term arrears may result in debt collection activities, including court proceedings.
How can an entrepreneur avoid penalties?
To avoid penalties related to late payment of ZUS contributions, The entrepreneur may submit an application for postponement of the payment deadline or the payment to installments.
This is an option that can help in the event of a difficult financial situation, but requires a few conditions for the entrepreneur to meet, such as: submitting an application in which he will explain the reasons for the delay and present his financial situation, paying employee insurance contributions and have ZUS consent.
Source: ZUS
