Starting a business in Poland in January 2026 comes with many tax and contribution obligations. One of the most important, yet often misunderstood, is the annual settlement of the health insurance contribution. Many business owners wrongly assume that by starting their business in a new calendar year they can avoid this obligation. The reality is more complex and depends on the chosen form of taxation.
The health insurance contribution is a significant part of the cost of running a business. Its amount and the way it is settled directly affect the business owner's final financial burden. That is why it is so important to understand how it works, especially when you start a business at a particular point in the calendar year.
Who must file the annual health insurance contribution settlement for 2025
The annual health insurance contribution settlement applies to all business owners who, in the 2025 contribution year, were covered by health insurance on account of their business and are taxed under certain forms of taxation. The obligation is not universal and has specific limits.
The business owners who must file the annual health insurance contribution settlement are those who ran a business in the 2025 contribution year and chose one of three forms of taxation (Article 81 sections 2 and 2e of the Act on Publicly Funded Healthcare Services). The first group are taxpayers on the tax scale (12% and 32%), a progressive income tax with tax thresholds (the settlement also covers IP Box). The second group are business owners paying the flat 19% tax (podatek liniowy) on income. The third group are taxpayers on the flat-rate tax on recorded revenue (ryczałt). For clients of our bookkeeping services, we settle health contributions and ZUS returns under each of these forms of taxation.
The obligation to file the annual health insurance contribution settlement for 2025 applies only to business owners who, in the period covered by the settlement, were covered by health insurance on account of their business. It does not matter whether the business was run for that whole period or only part of it
What matters here is being covered by health insurance on account of the business in the 2025 contribution year. This means the business had to be entered in CEIDG (Central Register and Information on Economic Activity) and not suspended (months of suspension are not counted in the settlement). Simply having a NIP (tax identification number) without running a business does not create an obligation to settle the health insurance contribution.
It is worth stressing that this obligation does not apply to every form of doing business. Business owners taxed with the tax card (karta podatkowa) pay the contribution from a fixed base (Article 81 section 2z), and capital companies do not pay a health insurance contribution for themselves. Partners in general, limited and professional partnerships (Article 8 section 6 point 4 of the Social Insurance System Act), on the other hand, settle the contribution like business owners – according to the form of taxation of their income.
The amount of the health insurance contribution and the way it is settled depend not only on the form of taxation, but also on the income earned (for ryczałt – revenue)
The annual health insurance contribution settlement is designed to match the final amount of the contribution to the business owner's actual income. During the year the contribution is paid monthly – on the tax scale and the flat 19% tax based on the previous month's income, on ryczałt according to the revenue threshold, in each case no less than the minimum – and after the year ends it is checked, with any top-ups or refunds (Article 81 sections 2i–2j).
Differences in contribution periods by form of taxation
One of the most important aspects of understanding health insurance contribution obligations is knowing how contribution periods differ. Many misunderstandings come from wrongly treating the contribution period as the same as the calendar year, which is not always the case.
Business owners often confuse the contribution period, automatically assuming that it coincides with the calendar year from January to December. This assumption is wrong and can lead to poor planning of contribution and tax obligations.
Contribution period for the tax scale and the flat 19% tax
For business owners on the tax scale and the flat 19% tax, the contribution period for 2025 (the so-called contribution year) ran from February 2025 to January 2026 (Article 81 section 2 of the Act on Publicly Funded Healthcare Services). The annual base is income from the previous calendar year, and the new contribution amount applies from 1 February to 31 January.
The contribution period for business owners on the tax scale and the flat 19% tax for 2025 covered the months from February 2025 to January 2026 inclusive. This means that the health insurance contribution for January 2026 is part of the settlement for 2025. Likewise, January 2027 belongs to the 2026 contribution year (February 2026 – January 2027)
This structure of the contribution period has practical consequences for business owners who start their business in January 2026. If they choose the tax scale or the flat 19% tax, they automatically become obliged to file the annual health insurance contribution settlement for 2025, even though they actually started their business only in 2026.
The mechanism follows from the fact that for January 2026 the business owner pays the health insurance contribution of at least the minimum amount, while the annual base for the 2025 contribution year is income from 2025 – a year in which they did not run a business. The annual base and the annual minimum (number of months covered by insurance in 2025 × minimum monthly base, Article 81 section 2b) are therefore PLN 0, and the contribution paid for January becomes an overpayment.
Contribution period for ryczałt
Taxpayers on ryczałt have a much simpler system of contribution periods. For this group of business owners, the contribution period coincides with the calendar year and runs from January to December (Article 81 sections 2e and 2i). This structure is more intuitive and easier to manage.
Ryczałt taxpayers who start their business in January 2026 will prepare their first annual health insurance contribution settlement only in the ZUS DRA (the settlement declaration filed with ZUS, the Social Insurance Institution) for April 2027, covering January to December 2026
This means that ryczałt taxpayers who start their business in January 2026 are not obliged to prepare an annual health insurance contribution settlement in the ZUS DRA for April 2026. Their first obligation of this kind arises only after the end of their first calendar year in business. We calculate the health insurance contribution on ryczałt step by step in a separate article.
This difference in contribution periods has significant practical and financial consequences. Ryczałt taxpayers can plan their contribution burden better because their settlement period is clearly defined and predictable. In addition, in the first months of their business they have no annual settlement for the previous year.
Consequences of starting a business in January 2026
Starting a business in January 2026 has different consequences depending on the chosen form of taxation. The choice of tax form has a direct impact on the obligations related to the annual health insurance contribution settlement.
Tax scale and flat 19% tax – settlement obligation
Business owners who set up their business in January 2026 and chose the tax scale or the flat 19% tax must prepare an annual health insurance contribution settlement. This obligation may come as a surprise, especially to people starting a business for the first time.
The obligation follows from the fact that the contribution period for these forms of taxation includes January 2026 as part of the settlement for 2025. In practice, a business owner who started their business in January 2026 must file the ZUS DRA (ZUS settlement declaration) for April 2026 with the annual health insurance contribution settlement (Article 81 sections 2k–2ka).
Business owners who start in January 2026 on the tax scale or the flat 19% tax pay for that month the minimum health insurance contribution of the 2025 contribution year, i.e. PLN 314.96 (9% of 75% of the minimum wage of PLN 4,666). In the annual settlement for 2025 they report a base and a contribution due of PLN 0, and they can recover the PLN 314.96 paid by applying for a refund. If you start in January 2027 the rule is the same, but the minimum contribution for January 2027 is PLN 432.54
In January 2026 these business owners pay the health insurance contribution at the minimum amount, which in the 2025 contribution year was calculated from 75% of the minimum wage. Because they did not run a business in 2025, their annual contribution for the 2025 contribution year is PLN 0, and the entire contribution for January is an overpayment to be refunded as part of the annual settlement (Article 81 section 2i).
The health insurance contribution refund procedure is relatively simple, but it requires the ZUS DRA form to be completed correctly and an application to be filed. In the annual settlement for 2025 the business owner reports income of PLN 0 and a contribution due of PLN 0, and then files through PUE/eZUS (ZUS online platform) the refund application prepared by ZUS – within one month of the deadline for filing the annual PIT (personal income tax) return (Article 81 sections 2m–2n).
- Filing the business registration application
- Choosing the form of taxation (tax scale or flat 19% tax)
- Starting the business in January 2026
- Paying the minimum health insurance contribution for January 2026
- Determining annual income for 2025 (PLN 0 – no business)
- Preparing the annual health insurance contribution settlement in the ZUS DRA for April 2026
- Filing the application for a refund of the overpaid health insurance contribution
Ryczałt – no settlement obligation in the first year
Ryczałt taxpayers are in a much more favourable position when it comes to the annual health insurance contribution settlement. When they start their business in January 2026, they do not have to prepare such a settlement in the same year.
Ryczałt taxpayers who start their business in January 2026 will pay the health insurance contribution throughout the calendar year and will prepare their first annual settlement only in the ZUS DRA for April 2027, covering January to December 2026
This means that ryczałt taxpayers have more time to stabilise their business and get to know how contributions work. In the first months of their business they do not file an annual settlement, which can be an advantage for new business owners.
The health insurance contribution for ryczałt taxpayers is calculated under rules different from those for business owners on the tax scale or the flat 19% tax. The amount of the contribution does not depend on income, but on the revenue threshold reached since the beginning of the year (up to PLN 60,000, up to PLN 300,000 and above) – in 2026 PLN 498.35, PLN 830.58 or PLN 1,495.04 a month (Article 81 section 2f).
Practical aspects of settling the health insurance contribution
Settling the health insurance contribution in practice requires knowledge not only of the law, but also of the administrative procedures used by ZUS. Business owners must be prepared to complete the documents correctly and file the required declarations on time.
The ZUS DRA form and its role
The ZUS DRA form is the basic document for settling the health insurance contribution. It is a settlement declaration that must be filed monthly; the annual health insurance contribution settlement is shown in the declaration for April (Article 81 sections 2k–2ka), not on a separate form.
| Type of declaration | Filing deadline | Scope | Notes |
|---|---|---|---|
| Monthly ZUS DRA | By the 20th of the month | Contribution for the previous month | Ongoing obligation |
| ZUS DRA for April with the annual settlement | By 20 May | Settlement for the whole contribution period | Tax scale, flat 19% tax, IP Box, ryczałt |
| ZUS DRA correction | When needed | Corrections to the settlement | Monthly health insurance contribution bases: until the refund application is filed, at the latest by the end of the 2nd month after the PIT return deadline |
Completing the ZUS DRA form requires accurate data on the income earned and a calculation of the health insurance contribution due. Business owners must be particularly careful when entering data, because errors can lead to an incorrect settlement of the contribution.
The ZUS DRA form filed as part of the annual health insurance contribution settlement must include all income earned in the given contribution period. Leaving out any revenue may mean having to file a correction and further sanctions
Pay particular attention to calculating the health insurance contribution base correctly. Different forms of taxation have different rules for setting this base, which can be a source of errors in the settlement.
Deadlines and filing procedures
Filing the ZUS DRA on time is key to avoiding sanctions and interest. Business owners must be aware of all deadlines and procedures related to the health insurance contribution settlement.
The annual settlement is shown in the ZUS DRA for April of the year following the contribution period, which the business owner files by 20 May (Article 81 section 2k of the Act on Publicly Funded Healthcare Services, Article 47 section 1 of the Social Insurance System Act). For business owners who start in January 2026 on the tax scale or the flat 19% tax, this means filing the declaration by 20 May 2026.
- Check the ZUS DRA filing deadlines
- Prepare income records for the contribution period
- Calculate the health insurance contribution due on actual income
- Complete the ZUS DRA form, ticking the annual settlement
- File the ZUS DRA for April by 20 May
- Monitor the settlement and any contribution refunds
Declarations can be filed electronically through the ZUS platform or on paper. The application for a refund of the overpaid health insurance contribution, however, can be filed only electronically (Article 81 section 2m).
Paying contributions late leads to default interest, and failing to submit the settlement declaration on time is a petty offence punishable by a fine of up to PLN 46,000 (Article 98 section 1 point 6 of the Social Insurance System Act). That is why it is so important to meet all filing deadlines
Health insurance contribution refunds
A health insurance contribution refund is a significant financial benefit for business owners who paid more for the individual months of the contribution period than the annual contribution calculated from the annual base (Article 81 section 2i). The mechanism is designed to match the contribution to the taxpayer's actual financial situation.
Conditions for a refund
To apply for a health insurance contribution refund, the business owner must meet certain legal and factual conditions. The basic condition is that the total contributions paid for the individual months of the contribution period exceed the annual contribution. Low income alone does not give you a refund, because the annual base cannot be lower than the number of months covered by insurance multiplied by the minimum base (Article 81 section 2b). Another condition for the payout is having no arrears with ZUS (Article 81 section 2q). Switching from KRUS to ZUS raises separate questions.
Business owners who start in January 2026 on the tax scale or the flat 19% tax pay the health insurance contribution for that month at the minimum amount. Because their annual contribution for the 2025 contribution year is PLN 0, they are entitled to a refund of the entire contribution paid for January.
A business owner started his business on 1 January 2026 on the tax scale and paid the minimum health insurance contribution of PLN 314.96 for January 2026. In the ZUS DRA for April 2026 he reported, in the settlement for 2025, annual income of PLN 0 and a contribution due of PLN 0, so he could recover the full PLN 314.96 by filing a refund application.
The health insurance contribution refund is not automatic and requires action from the business owner. They must complete the ZUS DRA form correctly, ticking the annual health insurance contribution settlement, report their actual income for the period and file a refund application. Without an application, the overpayment is settled on the payer's account (Article 81 section 2qa).
A health insurance contribution refund is due when the total contributions paid for the months of the contribution period exceed the annual contribution – for example, when you start a business in January or when income is uneven during the year. If the annual contribution exceeds the total monthly contributions, the business owner must pay the difference (Article 81 section 2j)
How to get a refund
Getting a health insurance contribution refund requires following certain steps and deadlines. The business owner must be ready to document their income properly and calculate the contribution due.
The first step is to gather all documents confirming the income earned in the contribution period. These may be invoices, bills, contracts and other accounting documents confirming the business's revenue and costs.
Next, calculate the actual health insurance contribution base under the rules for your form of taxation. The calculations must be accurate and comply with current regulations.
The next step is to complete the ZUS DRA form, ticking the annual health insurance contribution settlement option. The form must contain all required data and a correctly calculated amount of contributions due and paid. Once it has been submitted, ZUS prepares a refund application on PUE/eZUS, which must be filed electronically within one month of the deadline for filing the annual PIT return; ZUS refunds the overpayment no later than three months after that deadline (Article 81 sections 2m, 2n and 2s). It is worth comparing these dates with the income tax advance payment deadlines.
Mistakes and pitfalls in settling the health insurance contribution
Settling the health insurance contribution is a complex process in which business owners often make mistakes that can lead to problems with ZUS and extra costs. Knowing the most common pitfalls can help you avoid them.
The most common mistakes
One of the most common mistakes is misunderstanding contribution periods. Many business owners automatically assume that the contribution period coincides with the calendar year, which is not always true. This mistake can lead to missing the settlement obligation or carrying it out incorrectly.
Another common mistake is calculating the health insurance contribution base incorrectly. Business owners often confuse revenue with income or apply the wrong calculation rules for their form of taxation. This can result in either underpaying or overpaying the contribution.
Calculating the health insurance contribution base incorrectly may mean having to file a correction of the ZUS DRA and paying default interest. That is why it is so important to check all calculations carefully before filing the declaration
Another problem is completing the ZUS DRA form incorrectly. Business owners often skip important fields or enter incorrect data, which can lead to an incorrect settlement of the contribution. Ticking the right options for the annual health insurance contribution settlement is particularly problematic.
Another common mistake is missing filing deadlines. A late top-up of the contribution leads to interest, and failing to submit the ZUS DRA on time may lead to a fine (Article 98 section 1 point 6 of the Social Insurance System Act).
How to avoid problems
To avoid problems with the health insurance contribution settlement, business owners should first of all get to know the rules for their form of taxation. Each form has its own specific rules for calculating the health insurance contribution.
It is worth getting help from specialists, especially in the first years of running a business. Accountants and tax advisers have experience in settling the health insurance contribution and can help you avoid the most common mistakes.
Keeping financial records regularly makes the health insurance contribution settlement much easier. Business owners should record their revenue and costs systematically so that they have all the necessary data when it is time to settle.
- Get to know the health insurance contribution rules for your chosen form of taxation
- Keep financial and accounting records regularly
- Use specialist help with tax settlements
- Check filing deadlines and meet them
- Check calculations before filing the ZUS DRA
- Monitor correspondence from ZUS and respond to requests
