2025-05-12 06:00
publication
2025-05-12 06:00
Entrepreneurs, apart from settlement of income tax, have one more obligation. In May, they must summarize the payment of health contributions. This ZUS contribution can cause a lot of trouble. For example, lump sums who have not revised the amount of monthly transfers during the year and exceeded the limits will pay extra. In extreme situations, up to 10,000 zloty
Entrepreneurs have just over a week to submit an annual settlement of the health premium for 2024. The final date expires on May 20, 2025. Although this obligation has been operating for several years, it still raises doubts. What is worth remembering?
Who is obliged to submit a settlement?
As Piotr Juszczyk, the main tax advisor of Infakt, reminds, the obligation to settle the health premium annual settlement includes most entrepreneurs. Applies to people who run a taxable business:
- tax scale,
- flat tax,
- A lump sum on recorded revenues.
Settlements are made by submitting the ZUS DRA declaration for April 2025 (or ZUS RCA – in the case of entrepreneurs employing employees). In this document, the entrepreneur shows annual revenues or income for 2024, on the basis of which he calculates the amount of health contribution. Then he pays an additional underpayment or indicates an overpayment that ZUS can settle or return.
Up to 10,000 subsidies for the health premium
The amount of health contribution for entrepreneurs benefiting from a lump sum on revenues is recorded in a fixed amount, and not determined as percentage as is the case, e.g. in the case of a tax scale. The amount of health contribution can take one of three values - depending on the annual revenues in the following thresholds:
- Less than PLN 60,000 – as 9 percent from 60 percent average salary,
- from 60,000 to 300,000 PLN – as 9 percent from 100 percent average salary.
- above PLN 300,000 – as 9 percent from 180 percent average salary.
Exceeding the first and/or second revenue threshold during the year is associated with the need for an additional payment. In an extreme case, the amount may reach over 10,000. zloty. This applies to entrepreneurs who paid a health contribution in the amount of PLN 419.46 for 12 months, and during the year their revenues exceeded the amount of PLN 300,000. zloty. It is worth emphasizing that even if the threshold is exceeded in December, the higher premium is valid for the whole year.
|
Health contribution in 2024 for lump sums |
||
|---|---|---|
|
The amount of annual income |
Monthly |
Annually |
|
up to PLN 60,000 revenue |
419.46 |
5033.52 |
|
between PLN 60,000 and PLN 300,000 |
699.11 |
8389.32 |
|
over PLN 300,000 |
1258.39 |
15100.68 |
This means that to the sum of the lowest health contributions paid for the first revenue threshold, i.e. PLN 419.46 per month – PLN 5033.52 per year – you will have to pay extra to PLN 15,100.68 (PLN 1258.39 x 12). The situation of the entrepreneur is different, who paid a health contribution for the range of 60-300 thousand. zloty. After crossing the upper limit, an additional payment of PLN 6711.36 will be necessary.
Who does not have to submit a settlement?
As the tax advisor notes, not all entrepreneurs are covered by this obligation and adds that from the annual settlement of the health premium Entrepreneurs taxed by tax card are excluded and People running a business who are not subject to the Polish Social Insurance System (e.g. covered by foreign insurance or KRUS).
Another question that arises during the annual settlement of the health insurance premium is what if the business was suspended?
“The enterprises who suspended their business in 2024 should remember that they do not have to settle health contributions for months of suspension of operations and are required to settle it for the period of actual conducting business, even if it lasted only briefly (e.g. one month). For example, if someone operated from January to March 2024, and then suspended it, the settlement will only cover the period from January to March” – explains Piotr Juszczyk.
What in the event of the entrepreneur's death?
In the event of the entrepreneur's death during 2024, The obligation to submit an annual settlement of the health contribution expiresexplains the expert. In practice, this means that there is no obligation to make a declaration of ZUS DRA for a deceased entrepreneur.
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