Health Insurance Overpayment Refunds: Late Filers in Poland Face Year-End Settlement

Entrepreneurs in Poland who found they had overpaid their health insurance contributions based on their annual assessment had a crucial deadline of June 1 to submit a refund request to the Social Insurance Institution (ZUS). Those who successfully filed the RZS-R form by this date can expect their overpayments to be returned by August 3, 2026, provided they have no outstanding social security debts or improperly received benefits.

For those who missed the June 1 deadline for submitting the RZS-R refund application, the process will be different. Instead of receiving a direct refund, their overpaid amounts will be settled on their ZUS account by the end of 2026. This means a delayed resolution for entrepreneurs who did not act within the specified timeframe.

In addition to applying for refunds, entrepreneurs also had the opportunity to correct their health insurance contribution records for individual months in 2025. These correction documents were required to be submitted no later than the date of the refund application. This allowed for adjustments to be made to the basis of health insurance contributions, particularly concerning income and costs related to the sale of assets.

If an entrepreneur did not submit an RZS-R refund request, they still have until July 1, 2026, to submit correction documents. They can also use this period to withdraw or add a statement regarding the inclusion of income and costs in the annual calculation of the health insurance contribution base. This extended deadline for corrections offers a final chance for adjustments before the year's end settlement.