Overpayment became the rule, not the exception
Nearly 2.56 million entrepreneurs filed the annual health insurance settlement, which is 92.1% of those obliged. Almost 1.96 million of them reported an overpayment. This is not a series of individual corrections, but a phenomenon affecting more than three‑quarters of the payers who settle.
On one hand almost 2 million entrepreneurs had money to recover; on the other 546 000 had to pay an additional PLN 1.22 billion in total. Just under 51 000 people closed their settlement at zero.
The annual settlement is not just a technical formality. It can end with a refund, an additional charge, or the allocation of the overpayment to earlier obligations. This mechanism has been in place for four years and covers entrepreneurs who settle under the progressive tax scale, flat tax, and lump‑sum tax.
One application divided the record from the transfer
Entrepreneurs with an overpayment could apply for a refund until 1 June. Over 821 000 payers did so, and the total amount indicated in the applications reached almost PLN 1.37 billion. ZUS has already processed over 99.6% of the cases.
Result? 770.8 thousand entrepreneurs received a total of nearly PLN 1.26 billion. Not everyone saw the money in their bank account, however. For over 47 000 payers ZUS allocated the overpayment to debt or incorrectly collected benefits. In this way it settled over PLN 99 million.
An overpayment does not always mean a transfer. When earlier receivables appear on the entrepreneur’s account, the funds first reduce those. The handling of the remaining applications will be completed no later than 3 August 2026.
Not filing an application does not cancel the overpayment
About 1.1 million entrepreneurs did not apply for a refund, even though they had an overpaid contribution. In their case ZUS settles the funds directly into the payer’s account. Such settlements can last until the end of 2026, although ZUS manages them continuously and informs payers of progress.
