The amount of the ZUS contribution and the way it is paid depends on the form of taxation chosen by the entrepreneur. In addition, in the case of traders accounting for a lump sum on registered revenue or on general principles (rate tax, linear tax), in May 2023 the annual health contributions must be paid to the Social Insurance Institution.
Government programme commonly referred to as "Polish Deal” and its subsequent modifications did not fully establish such a desirable and promised order to Poles. Drastic tax changes have caused a lot of confusion and introduced much doubt on the part of both taxpayers and taxpayers and even tax authorities. Additionally, the above changes also affected entrepreneurs – contributors of ZUS contributions. The method of calculation and payment of health contributions has changed dramatically.
Annual settlement of ZUS
The annual settlement of the employer’s health insurance contribution is to be submitted in the billing documents (ZUS DRA or ZUS RCA) for April 2023 The deadline for the transmission of the annual accounts shall expire. On 20 May 2023 Since the above deadline falls on Saturday, the settlement may be made at the latest on 22 May.
Determination of overpayments, underpayments or balances 0 for the annual accounts, it will only be possible to transfer the billing documents for all months during which the entrepreneur was subject to health insurance.
In the absence of settlement documents, ZUS First, call on the trader to complete the missing data, in the absence of completion of the required data, the authority will produce the missing information and take it into account when calculating the annual accounts. What is extremely important is that the amount of the health contribution so fixed can only be changed as a result of checks.
Overpayment or underpayment of health premium
An overpayment or underpayment of funds for the health contribution may arise as a result of the annual clearance. In case of overpayment, the entrepreneur will be able to receive reimbursement of the overpayment.
In this case, a special request for reimbursement of overpayment will be made available to the payer of contributions on the PUE ZUS electronic services platform. It is worth pointing out that the proposal will require the acceptance of the contributor in the system.
According to the information provided by the Social Insurance Institution, the overpayment will be reimbursed to the Social Insurance Institution at the latest by 1 August 2023.
However, there may also be a negative difference in settlement with the Social Insurance Institution, in which case the amount missing for full settlement together with the premium for April should be paid 2023 (in this case, to 22 May 2023.)
Author: Darya Bannaya
Tax consultant in Russell Bedford Poland. Graduate of Law at the Faculty of Law and Administration at the University of Warsaw, graduate of Global Business, Finance and Management at Warsaw School of Economics. Winner of the Ministry of Finance competition “Tax of Leaders” 7. edition. Conducting trainings and conferences for foreigners in tax aspects of conducting and establishing business in Poland. He specializes in tax law, advising clients on current matters relating primarily to income taxes.