June 1 deadline to claim health contribution refunds from ZUS
Entrepreneurs who overpaid health contributions in 2025 have until June 1 to request a refund from ZUS. Missing the deadline means waiting months longer for your money back.
Deadline approaching for 2025 refund claims
Entrepreneurs in Poland who completed their annual health contribution settlement (składka zdrowotna) for 2025 by the May 20 deadline now face another important date: June 1, 2026 is the final day to submit a refund request (RZS-R form) to ZUS if you overpaid health contributions last year. ZUS automatically generates the refund application and makes it available on your eZUS account the day after you submit your annual settlement.
The annual reconciliation, due May 20, compares the monthly contributions you paid throughout 2025 against what you actually owed based on your final annual income. Many self-employed people—especially those on the general tax scale (skala podatkowa) or linear tax (podatek liniowy)—discover they paid too much during the year.
Why the deadline matters
If you file the refund request by June 1, ZUS will transfer your overpayment by August 3, 2026. Miss the deadline and your refund doesn't disappear, but ZUS will hold it and apply it to future contributions instead of sending cash—and that settlement can stretch to the end of the year.
The refund request appears automatically in your eZUS portal; you just need to verify the bank account number, confirm the details, and submit it electronically. Note that if you have any outstanding ZUS debts or improperly collected social-insurance benefits, ZUS will offset those first before issuing a refund.
For foreigners living in Poland: If you run a Polish business as a sole trader (działalność gospodarcza / JDG) and paid health contributions monthly in 2025, log into your eZUS account now to check whether you're owed money. The form is in Polish, but the key field is your bank account number (IBAN). If you're unsure, a tax advisor (doradca podatkowy) or accountant (księgowy) can file it on your behalf—just don't wait until the last day, as the portal can be slow under heavy traffic.
