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Health care contribution. ZUS: entrepreneurs must submit an annual settlement for 2022 [TERMIN]

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In 2023, for the first time, entrepreneurs must submit an annual settlement of health insurance contributions for 2022. Documents must be sent by May 22.

According to ZUS in the information provided to PAP, entrepreneurs must submit an annual settlement of health insurance contributions for the previous year in the document for April 2023 by May 22.

The Social Insurance Institution explained that the annual health premium may turn out to be lower or higher than the sum of contributions paid by the entrepreneur throughout the year.

“If the settlement results in an overpayment and the payer is not in arrears in paying contributions, ZUS will create an application for a refund of the overpayment on the payer’s profile at PUE ZUS. It will have to be verified, signed and returned by PUE by June 1. ZUS will transfer the overpayment to the bank account, which is recorded in the contribution payer’s account by August 1 at the latest. If there was a debt on the payer’s account, the overpayment will be settled against the arrears.

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At the same time, it was indicated that if the settlement results in an underpayment, the difference should be paid by the April premium payment date, i.e. by May 22, 2023.

Forms for settlement of contributions

“Persons conducting a sole proprietorship submit their annual settlement on the ZUS DRA form (section XII). However, in the case of paying contributions for other persons (e.g. employees, contractors) on the ZUS RCA form (section III. F). New templates of ZUS DRA documents and ZUS RCA will be in force from May 1. The ZUS will adapt the Płatnik and ePłatnik programs to the new document templates and provide functions in them that will enable the annual settlement of health insurance premiums” – explained in the ZUS information.

ZUS DRA form. Billing declaration

ZUS RCA form. Personal monthly report on due contributions and paid benefits

At the same time, the insurer reminded that health insurance premiums do not have to be settled by persons who settle using a tax card, creators and artists, partners limited partnershipa one-person limited liability company and cooperating persons.

An entrepreneur who wants to submit documents correcting the amount of the health contribution for the previous year may submit them at the latest by the day on which he submits an application for reimbursement of overpayment, and if no such application is submitted, then by June 30, 2023. – indicated in the ZUS information.

Main photo source: Shutterstock

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