ZUS returned 1.26bn zł to entrepreneurs

19 July 2026 Poland Radar 0 Comments

Over 770,000 business owners received a health contribution refund Poland payment from ZUS after 2025 overpayments were settled.

The Social Insurance Institution (ZUS) has returned nearly 1.26 billion zł to entrepreneurs after settling 2025 health contribution accounts. This health contribution refund Poland affected more than 770,000 business owners across the country.

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Majority of payers reported overpayments

Consequently, ZUS processed annual settlements for those who use the tax scale, flat tax, or lump-sum revenue tax. In addition, about 2.77 million payers had to file a reconciliation for 2025. Moreover, nearly 2.56 million did so. Therefore, the compliance rate exceeded 92 percent.

However, most filers showed they paid too much. Around 1.96 million taxpayers reported an overpayment. In addition, the total overpaid amount surpassed 2.13 billion zł. ZUS (Zakład Ubezpieczeń Społecznych — Social Insurance Institution) handled the calculations and notified users through their online accounts.

Over 770,000 refunds already paid

Moreover, entrepreneurs could request a refund until June 1. Consequently, over 821,000 people applied for almost 1.37 billion zł. Therefore, ZUS paid funds to 770,800 entrepreneurs. In addition, the total value of those refunds reached close to 1.26 billion zł.

However, the institution offset some overpayments against existing debts. About 47,000 payers had amounts applied to unpaid social contributions or incorrectly received benefits. Consequently, ZUS used over 99 million zł to cover those obligations. In addition, the agency expects to complete processing remaining claims by August 3, 2026.

What happens if you did not apply?

In many cases payers did not file a refund application. In such situations ZUS performs the reconciliation on its own account ledgers. Therefore, roughly 1.1 million entrepreneurs will receive their automatic adjustments. Moreover, the value of these corrections exceeds 762 million zł. However, ZUS will primarily use these credits to cover any unpaid contributions or other liabilities.

In addition, officials say most automatic reconciliations already occurred. Therefore, ZUS can continue to process unclaimed adjustments through the end of 2026. Meanwhile, business owners should monitor their ZUS online account and bank statements for notices.

💡 GOOD TO KNOW: If you are an expat running a business in Poland, register and monitor your ZUS account regularly. ZUS (the Social Insurance Institution) is different from NFZ (the National Health Fund). Keep your PESEL number and a Polish bank account ready. Consequently, this speeds refunds and offsets. Moreover, if you do not file a claim, ZUS can auto-adjust your account but will first use any credit to clear debts. Therefore, notify ZUS of address or bank changes and consult a tax advisor if you use the flat tax or lump-sum rules.

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