Годовой перерасчет ZUS для JDG в Польше: сколько и когда нужно доплатить?

Every May, sole proprietors in Poland (Sole Proprietors) are required to complete an annual ZUS recalculation for health insurance contributions (składka zdrowotna). In this video, Katerina from SIIAMI explains in detail how the annual ZUS recalculation works for sole proprietors in Poland and why it can result in a large additional payment for some, while others can expect a nice refund. If you want to understand how the annual ZUS recalculation works, be sure to watch this episode to the end. 00:00 What is the annual ZUS recalculation? 00:55 ZUS DRA declaration and arrear payment deadlines 01:06 Recalculation in the Skala Podatkowa and Podatek Liniowy systems 01:35 How is the medical contribution calculated in the Ryczałt system 02:39 Calculating revenue thresholds in 2025 04:21 Example of an annual surcharge when exceeding the 60,000 zloty threshold 05:29 Example of a surcharge when revenue exceeds 300,000 zloty 06:32 How to change the calculation method to avoid ZUS surcharges 06:59 How to apply for a ZUS overpayment refund through the PUE ZUS If you have any questions about the annual ZUS recalculation for the JDG, please leave a comment. For current contribution amounts for 2026, please see the link: https://www.siiami.pl/wp-content/uplo... Contact us for business registration and accounting services in Poland. You can submit an application: 👉 on the website https://www.siiami.pl/ru/?utm_source=... 👉 by email [email protected] 👉 by phone +48588810266