Settlement of health insurance contributions for 2025
The annual settlement of the health insurance contribution for 2025 must be submitted to ZUS by 20 May 2026, as part of the documents filed for April 2026, using the following forms:
- ZUS DRA - for contribution payers who pay contributions exclusively for themselves,
- ZUS RCA - for contribution payers who pay contributions both for themselves and for other persons, e.g. employed workers or contractors.
Who is required to settle the health insurance contribution?
The annual health insurance contribution settlement applies to contribution payers (including sole proprietors) who in 2025 were subject to one of the following taxation methods:
- general rules - tax based on the progressive tax scale,
- general rules - flat-rate (linear) tax,
- lump-sum tax on recorded revenues.
An entrepreneur taxed under the general rules (according to the progressive tax scale) or the flat-rate tax will apply a minimum annual contribution base if the calculated annual contribution base is lower than the product of the number of months subject to health insurance and the minimum wage.
ZUS has made available on its website a calculator for determining the annual contribution base and health insurance contribution, intended to assist individuals submitting documents in paper form with calculating the annual health insurance contribution.
Health insurance contribution settlement - refund or underpayment
If, after submitting the annual settlement, it turns out that the health insurance contribution was:
- paid in an amount higher than required – ZUS will credit the overpayment to the payer’s account by the end of May 2026 as an advance against future contributions. If the payer wishes to receive a refund to their bank account, an application for the refund of the overpayment (RZS‑P) must be submitted;
- paid in an amount lower than required – the payer is obliged to settle the underpayment together with the contribution for April 2026, i.e. by 20 May 2026.
Frequently Asked Questions (FAQ):
Do I have to submit an annual health insurance contribution settlement if I suspended my business activity during 2025?
Yes. The annual health insurance contribution settlement is mandatory also in the case of business suspension. However, the settlement covers only those months of 2025 in which the entrepreneur was actually subject to health insurance. Months during which the business activity was suspended are not taken into account when determining the contribution base.
What if I changed my form of taxation during 2025?
If the form of taxation was changed during the year (e.g. from the progressive tax scale to the lump-sum tax), the annual health insurance contribution settlement should be determined separately for each form of taxation applicable during the relevant period. This requires proper allocation of revenues or income to the appropriate form used to calculate the contribution.
Does the annual health insurance contribution settlement apply to entrepreneurs who operated their business only for part of the year?
Yes. The obligation to submit an annual settlement applies to all entrepreneurs subject to health insurance in 2025, regardless of whether the business was operated throughout the entire year or only for a few months. The contribution base is determined proportionally to the number of months subject to insurance.
Is it possible to correct the annual health insurance contribution settlement after it has been submitted?
Yes. If errors are identified, it is possible to submit corrected ZUS contribution documents. Such a correction may affect the amount of the reported overpayment or underpayment of the health insurance contribution. If the amount of the overpayment changes after the correction, it may be necessary to submit a new application for its refund.
Does an overpayment of the health insurance contribution automatically exempt the payer from paying future contributions?
No. An overpayment is settled on the payer’s ZUS account and may be credited against future liabilities. However, the entrepreneur remains obliged to submit contribution declarations and to monitor the balance of their ZUS account.
What happens if I fail to submit the annual health insurance contribution settlement on time?
Failure to submit the annual settlement, or submitting it after the deadline, may result in a request from ZUS to provide the missing documents and to submit corrections. It may also delay the settlement of an overpayment or the determination of a potential underpayment.
Does the annual health insurance contribution settlement affect the entrepreneur’s tax return?
The annual health insurance contribution settlement is a separate obligation towards ZUS and does not directly change the annual tax return. However, the data on revenues or income used to determine the health insurance contribution should be consistent with the entrepreneur’s tax settlement.
