The health contribution is calculated slightly differently depending on the form of taxation, but it is one of the expenses that all entrepreneurs regularly incur. The government has declared that the current way of calculating it must change. Find out what the ruling parties are proposing.
How has the health premium changed in recent months?
To begin with, let's recall how the way health premiums have changed over the past few years. Until 2021, entrepreneurs paid a flat 9% contribution on a minimum of 75% of the average salary. What's more, 7.75% of the amount was tax deductible.
Since the introduction of the so-called "Polish Deal," entrepreneurs settling their accounts with the tax authorities on a general basis are required to pay a health contribution of 9% on income. For those taxed on a flat rate, the rate is 4.9%. Flat-rate taxpayers, on the othe...
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