Polish ad £. Changes in the health insurance premium. How much will entrepreneurs pay? [WYLICZENIA]

Polish order, the biggest tax revolution in decades, awaits signature President. The law of introducing many changes tax Is to enter into force on January 1, 2022 What is Means NS business men?

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Health contribution 2022 – general rules

The Polish system is basically a change in the rules of arithmetic health premiumsThat will affect any form of business tax. From next year, the healthy contribution rate of entrepreneurs will remain 9%, but the basis for calculating this contribution will change. Moreover, entrepreneurs will not be able to deduct the health insurance contribution from the tax.

In the case of entrepreneurs who are subject to tax on general conditions, the amount of the contribution depends on the monthly income. The situation is as follows:

• 3010 PLN of monthly income – 270.90 PLN for health insurance,
• monthly income of PLN 5,000 – health insurance PLN 450,
• monthly income of PLN 8000 – health insurance PLN 720,
• Monthly income 10,000 PLN – health insurance 900 PLN,
• 12,000 PLN of monthly income – 1,080 PLN for health insurance,
• PLN 15,000 from monthly income – PLN 1,350 for health insurance,
• PLN 20,000 from monthly income – PLN 1,800 from health insurance,
• 30,000 PLN of monthly income – 2700 PLN for health insurance.

Health contribution 2022 – lump sum registration

Taxable entrepreneurs in the form of a registered lump sum will also pay a health insurance premium of 9% in 2022, and the basis for its calculation will also change. For total income, three threshold limits are established, whereby three separate bases of health assessment are adopted:

• annual income up to 60,000 PLN – 305.56 PLN health insurance,
• Annual income from 60 to 300,000 PLN – 509.27 PLN in health insurance,
• Annual income over PLN 300,000 – PLN 916.68 for health insurance.

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Health Contribution 2022 – Flat Tax

Entrepreneurs who are subject to a flat tax will, from 2022, pay a lower percentage of the health insurance contribution and will be 4.9 percent. Revenues. It should be emphasized that the health contributions of entrepreneurs in the flat tax cannot be less than 9%. The minimum wage amount for You are, effective as of January 1 of the year of subscription. Here the situation is as follows:

• up to 5,510 PLN of monthly income – 270.90 PLN for health insurance,
• monthly income of PLN 8000 – health insurance PLN 392,
• monthly income 10,000 PLN – 490 PLN for health insurance,
• Monthly income 12,000 PLN – 588 PLN for health insurance,
• 15,000 PLN of monthly income – PLN 735 for health insurance,
• monthly income of PLN 20,000 – health insurance PLN 980,
• 30,000 PLN of monthly income – 1,470 PLN for health insurance.

Health contribution 2022 – tax card

On the other hand, taxable entrepreneurs with a tax card will be required to pay a 9 percent health insurance premium next year. Minimum wage for one year of subscription. In the case of these entrepreneurs, it will also not be possible to deduct the health insurance contribution from the tax. Thus, in 2022, entrepreneurs who are taxed with a tax card will pay a health insurance contribution of PLN 270.90, since the minimum monthly salary will increase to PLN 3010.