Failure to complete formalities or late payment may result in problems with settling the payer's account.
Read also: AI-resistant professions? Even an electrician or plumber is not safe
ZUS published a reminder addressed to people running a business who were subject to health insurance in 2025. This obligation applies to specific groups of taxpayers, regardless of whether their business is still operating or was suspended at the end of the year.
Who must submit a settlement to ZUS?
An annual statement of contributions is mandatory for entrepreneurs who settled their accounts with the tax office last year using:
- flat tax,
- tax scale,
- registered lump sum.
The amount of the final obligation to ZUS is not fixed – it depends directly on the income or revenue achieved in 2025.
How to complete the formalities?
The settlement process takes place when submitting documents for April. Entrepreneurs must provide additional data depending on the form of business:
- ZUS DRA — completed by sole proprietorships,
- ZUS RCA — submitted by payers who pay contributions both for themselves and for employees (e.g. employees or contractors).
Read also: This is how much we will pay for fuel on Wednesday. The Minister of Energy announced the maximum prices
For people who still use the paper form of submitting documents, ZUS has prepared a special calculator on its website to facilitate the calculations.
What about overpayment or underpayment?
The annual summary rarely breaks even. If the sum of monthly contributions paid during the year differs from the amount resulting from the annual settlement, there are two scenarios:
- underpayment: the difference should be paid to the ZUS account no later than May 20regulating it together with contributions for April,
- excess payment: the entrepreneur can apply for a refund or leave the funds on the account for future receivables.
“An application for the refund of the overpayment will be created automatically in eZUS after the annual settlement of the contribution. It just needs to be verified and sent“, ZUS informs in its announcement.
