Surprising calculations: “An entrepreneur with an income of 14,000 will pay a health contribution in 2026. The same as an employee with a minimal wage ” – calculated the tax adviser Grant Thornton Małgorzata Samorska. What's more, the employee on a minimal salary will pay a higher premium than entrepreneurs with income at the level 10 thousand PLN, or lump sums from 25,000 PLN income, And the entrepreneur (on a flat tax) with a monthly income of 20 thousand. PLN will pay a lower health contribution than an employee on a minimum wage.
Victims: “Gazeta Wyborcza” humanized these numbers and based on the data of the CSO created two characters: an entrepreneur Jan and a physical employee Andrzej. The first may have an income of up to 12.3 thousand. PLN per month, and the latter receives a minimum salary, i.e. PLN 4,666 gross. The first one will pay PLN 314.95 health contributions and the second PLN 362.37. “Although Mr. Jan, an entrepreneur, has more than three times higher income than the minimum wage of Mr. Andrzej, He will pay a 50 PLN contribution lower by him” – writes” GW “.
Changes in the health premium: According to the provisions adopted by the Sejm, the premiums to a certain level will be a flat -rate, and from the surplus of income – percentage. The flat -rate part will now be 9 percent from 75 percent minimum remuneration for work. The second part will be calculated on the surplus of income above 1.5 times the average monthly remuneration for entrepreneurs who settle accounts for a tax scale or flat tax (4.9 percent rate).
Who will benefit the most? Małgorzata Samborska calculates that entrepreneurs using the tax scale are the biggest winners of these changes. “From today's 9 percent they will pay the premium at the rate only 4.9 percent, for example, an entrepreneur earning PLN 20,000 a month will pay only PLN 678, i.e. PLN 1121 less than on the current principles” – reports.” Entrepreneurs today pay a lower health premium than employees on a minimum wage. The changes will also deepen the differences between the premium paid by entrepreneurs and employees, “writes the adviser.
Read too: “This is not the end of the brawl about the health premium. Opposition politician with an appeal to Andrzej Duda“.
Sources: Thornton grant, Next.gazeta.pl. “Gazeta Wyborcza “