The overpaid health insurance contribution will be reimbursed by ZUS


Currently, the health insurance contribution is deductible from income tax. Only 7.75% of the basis of assessment is deductible, and the remaining 1.25% is not deductible either on tax or on income. From 2022, the New Deal is to completely change the method of settling the health insurance contribution. Most likely, these changes will result in overpayments of this premium. How will entrepreneurs be able to get it back?

Health premium and the New Deal

Let us remind you that, according to the Polish Government, from 2022, entrepreneurs are to pay a health insurance premium on their income. They will also have to pay the premium for the months when they do not receive any income. The consequence of such a provision will be overpayments on payers' accounts.

Recovery of overpayment

The entrepreneur will be able to recover the overpaid premium, but only in the next year. And on condition that an electronic application is submitted to ZUS. Entrepreneurs have time for this only until the end of May. If they are late, the overpayment will be forfeited. Moreover, as practitioners indicate, it will not matter whether the entrepreneur will be on vacation or in hospital at that time. Such a solution is criticized because such a system will mean that entrepreneurs will somehow credit ZUS, because their overpaid contributions will be kept by ZUS. Many companies will suffer from this solution, mainly companies that operate on a seasonal basis.


The new order introduces many unfavorable changes for entrepreneurs, the health insurance premium will no longer be tax deductible, what is more, its amount will depend on the income. Moreover, it will have to be paid each month, even if the entrepreneur has not earned anything in a given month. However, this is not the end of the inconvenience - entrepreneurs will have to submit a declaration to ZUS every month, so far in many cases they were released from this obligation.