Deadline for filling a request for a refund of overpaid health contribution - 1 June 2023

We would like to remind you that the annual settlement of health contribution applies for the first time this year (applicable to 2022 contributions). The deadline for submitting the relevant documents was 22 May 2023. Learn more here. Entrepreneurs who have overpaid their premiums can apply for a refund of the overpayment.

Until when can a claim for a refund of an overpayment of a health contribution be submitted?

A claim for a refund of an overpayment of health contribution submitted until 1 June 2023. Therefore, entrepreneurs have little time left.

How and where to apply for a refund of an overpayment of a health insurance premium?

A request for a refund of an overpayment of a health contribution will be made available to the payer in PUE ZUS (Social Insurance Platform) on the second day after the annual settlement document is identified with the payer's account. It can be found in the  “Moje dane” (EN: my data) tab, in the "Wniosek o zwrot nadpłaty składki na ubezpieczenie zdrowotne " (EN: Request for refund of overpayment of health contribution) section.  ZUS will refund the overpayment amount by 1 August at the latest.

Important: The condition for receiving a refund is that the entrepreneur is not in arrears to the Social Insurance Institution.

Remember to confirm the bank account

Before signing and sending a request for a refund of an overpayment of a health contribution, it is necessary to confirm the bank account to which the refund is to be sent. If this bank account is not assigned on the payer's profile in PUE ZUS, it can be added by submitting the ZUS ZBA form.

What are the consequences of not submitting an application for a refund of an overpayment of a health contribution?

If a payer does not apply for a refund of an overpayment of health contribution and there are no arrears to the Social Insurance Institution, the ZUS will automatically settle the overpayment in the payer's profile in PUE ZUS until the end of 2023.

If a payer intends to apply for a refund of an overpayment and has not submitted the annual health contribution settlement on time, she/he has time until 30-31 May 2023 to fulfil this obligation. Then, in the case of an overpayment, he or she will be able to approve and send the application to ZUS by 1 June this year.