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[BUSINESS] · Poland · 12 sources

Polish social security and health funds earmark over 1 billion zł for legal reserves, refunds and audits

The National Health Fund (NFZ) plans a legal‑reserve of 435.7 million zł for 2027 to cover court claims and over‑limit medical payments, an increase of about 47 % from the previous year.

The Social Insurance Institution (ZUS) has completed refunds of more than 1.26 billion zł to enterprises for overpaid health contributions, processing 99 % of requests by early July. ZUS also warned disabled persons about fraudsters offering paid assistance for disability‑benefit applications, reporting several cases involving fees up to 15 000 zł.

In the Świętokrzyskie region, entrepreneurs used the ZUS “holiday contribution” scheme, avoiding social‑security contributions for a chosen month and saving roughly 120 million zł nationwide. Meanwhile, the Ministry of Finance’s audit of public‑spending irregularities uncovered about 120 billion zł – roughly 3 % of Poland’s GDP – that may have been misused.