Tax customs & excise /

Overpaid health insurance contribution might not be possible to be regained

Within the scope of the Polish Deal there is a proposal to shorten, starting from 2022, the time for applying for the reimbursement of the overpaid health insurance contribution. In the majority of cases this time would expire on 30 May every year.

It is another negative change proposed in the Polish Deal. Taking into consideration the fact that the correction of tax settlements may be made in the period of 5 years, the limitation of the time for applying for the reimbursement of overpaid health insurance contribution to one month after the submission of yearly tax settlement seems to be an idea totally detached from the economic reality and, thereby, detrimental to taxpayers.

Author team leader DPG Tax
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