Health insurance premium refund.  How do you conclude?  Guide

The return procedure begins with submission Annual settlement of health insurance contributions for the year 2023. Entrepreneurs must submit the appropriate settlement documents to the ZUS by May 20, 2024. The forms that must be completed are the ZUS DRA for people managing a sole proprietorship and the ZUS RCA for payers who pay contributions to other people. In these forms There are special sections Provision for the annual settlement of health insurance contributions: Block XII in ZUS DRA and Block III.F in ZUS RCA.

The day after the annual settlement of health insurance contributions is submitted, on the payer profile on ZUS electronic services platform It will appear automatically Request a refund of excess amounts (RZS-R). This request will be available in the Working Papers section of the Documents and Messages view. The entrepreneur must verify, sign and submit this application via PUE no later than June 3, 2024. If the application is not generated automatically, The payer can set it up himselfIndicating one of the bank accounts registered in the payer’s ZUS account to which the refund will be transferred.

ZUS is obligated to transfer the overpaid health insurance contributions to the indicated bank account By August 1, 2024 at the latest. If the payer does not submit the request, ZUS will settle the overpayment on the payer’s account by the end of the year, provided that there are no arrears.

Read also: The new health insurance premium will be more than PLN 140,000. Companies. The ministry lists the benefits

The legal basis for recovery of overpaid health insurance premiums is Art. 81 Section 2M of the Law of 27 August 2004 regarding health care services financed from public funds. Businessmen who Settle their accounts with the tax office Using the tax scale, flat tax, or lump sum reported, an annual reconciliation of health insurance contributions for 2023 must be submitted by May 20. If the result of this settlement is the overpayment of health insurance premiums, contractor maybe Apply for a refund.

However, health insurance premium excess refunds are only available to payers who: They do not have any arrears in subscriptions They did not receive undue Social Security benefits. In practice, this means that the entrepreneur must fully settle all obligations to ZUS in order to do so. Be able to exercise your right of return.

The taxpayer may also face: The need to pay additional health insurance premiums In several specific cases. One of them is exceeding the revenue threshold by an entrepreneur conducting a taxable business on a registered lump sum basis. In such a case, if annual revenues exceed PLN 60,000 or PLN 300,000, and Contributions were paid according to the minimumIt will be necessary to settle the difference for all months in which the discrepancy occurred.

Read also:

ZUS contributions are higher than in 2025. Entrepreneurs will pay more, there are preliminary calculations

How much health insurance do employees pay and how much does entrepreneurs pay? There is the latest data

There will be an increase in ZUS contribution, but it can be easily eliminated. “And this is a contradiction.”

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