If you are an entrepreneur in Poland, May 20, 2025, is a date to remember. This is the deadline for submitting the annual settlement of health contributions for the year 2024. 

Who is required to file the annual settlement? 

The obligation applies to contribution payers (entrepreneurs) who in 2024 were taxed under one of the following forms: 

• general tax scale (progressive taxation), 

• flat tax (19%), 

• lump-sum tax on recorded revenues.

Note: Those using the tax card system are not included unless they had the right to use it before 2022.

Which ZUS form should you use? 

• ZUS DRA – for self-employed individuals (no employees) 

• ZUS RCA – for entrepreneurs also paying contributions for other insured persons 

Both forms must be submitted for April 2025, with the final deadline being May 20, 2025. 

Annual health contributions for entrepreneurs on a general tax scale or flat tax

For those taxed under the general scale or flat tax, the annual contribution base is calculated based on income from business activities from January 1 to December 31, 2024, with the settlement period being February 2024 to January 2025. 

You must deduct: 

• business costs (according to the Personal Income Tax Act), 

• paid retirement, disability, accident, and sickness insurance contributions, if not included as business costs. 

If your income is lower than the minimum required by law (based on minimum wage × months of coverage), then the minimum base applies. 

If your annual contribution is: 

• lower than the required amount → you must pay the difference by May 20, 

• higher than required → you are entitled to a refund. 

To claim a refund, submit a RZS-R application via ZUS PUE by June 2, 2025. 

Annual health contributions for entrepreneurs on lump-sum tax

The annual base depends on your 2024 revenue and is calculated as: 

• revenue ≤ 60,000 zł → 60% of average salary × months of coverage, 

• revenue 60,000–300,000 zł → 100% of average salary × months of coverage, 

• revenue > 300,000 zł → 180% of average salary × months of coverage. 

The average salary is based on data from Q4 of the previous year. 

Changing the form of taxation and annual health contributions

If you changed your taxation method in 2024, you must calculate the contribution separately for each period.

Health contributions refund

ZUS will generate the refund request form (RZS-R) automatically the day after you submit your April documents. You must complete and submit this form via PUE ZUS by June 2, 2025. 

ZUS will return overpaid contributions by August 1, 2025 (if the request was submitted on time). 

If you miss the deadline, ZUS will credit the overpayment to your account by the end of 2025. 

If you need additional support in accounting and hr &payroll services contact us!

Text based on: INFORLEX