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Health premium for companies. Polish order. Entrepreneurs paid much more. Calculations

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Entrepreneurs paid up to 80 percent more health insurance premiums for 2022 than the year before, according to the analysis of the main tax advisor at inFakt Piotr Juszczyk. This is mainly the effect of the changes introduced over a year ago as part of the Polish Deal. In the opinion of experts, higher premiums were dropped by business customers, paying higher prices for goods and services.

As Piotr Juszczyk reminds, from 2022, as part of the Polish Deal, the rules for calculating the health contribution have changed. According to inFakt’s estimates, entrepreneurs paid 80 percent less than this. more contributions for 2022 than for 2021.

“For entrepreneurs who settle their accounts on the tax scale and flat tax, the health contribution is at least 9% of the minimum wage, but its proper basis is business income. For example, for the tax scale and flat tax in 2022, the minimum health contribution was PLN 270.90, while in 2021 it was PLN 381.81. However, in 2021 the contribution was fixed, and from 2022, for an income of PLN 10,000, the entrepreneur will pay PLN 900 on the scale, “explains the expert.

Non-deductible premium

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The expert adds that changes in the tax scale should be taken into account and how they affected entrepreneurs who could pay less tax due to the tax allowance. “Before the changes, in 2021, entrepreneurs could deduct part of the health insurance premium from tax, which meant that its actual value was PLN 53 per month. After the changes, the lowest health insurance premium for entrepreneurs was theoretically lower than in 2021, but for the entire year 2022 Entrepreneurs paid it as much as PLN 16.2 billion in total. Compared to 2021, when the total sum of premiums paid was PLN 9 billion, the difference is PLN 7.2 billion, i.e. about 80% more” – he explains.

“It is worth noting, however, that in 2021 entrepreneurs could deduct a total of PLN 7.75 billion in health insurance premiums from the tax advance, which meant that the actual cost of the premium after deduction was PLN 1.25 billion. Compared to 2022, when deductions were not were already possible, the difference is about PLN 15 billion.

He adds that currently taxpayers settling according to general rules are not able to deduct health insurance premiums. “Entrepreneurs settling on a flat-rate tax in 2022 could deduct a maximum of PLN 8,700 from the tax base. The savings in tax during the year amounted to a maximum of PLN 1,653 for them. In 2021, it was over PLN 3,900. In addition, from 2022 the amount of the health insurance contribution is unlimited” – points out the chief tax advisor of inFakt.

It reminds that entrepreneurs settling on a lump sum basis may deduct 50% from the tax base. paid health insurance. “However, as in the case of people settling on a flat-line basis, tax savings in no way offset the increase in the health insurance premium. So there are no illusions: it has become an important element burdening entrepreneurs who – in order to choose the optimal form of taxation – must also take into account her height.”

The biggest increase

As noted by Piotr Juszczyk, the largest increase occurred in entrepreneurs who have been operating for many years. “The biggest difference can be noticed in the case of entrepreneurs settling on the so-called large basis ZUS. In 2021, the health premium for them amounted to about PLN 7 billion, while in 2022 it increased to PLN 13.8 billion, which is a difference of PLN 6.8 billion, i.e. nearly 100 percent. jump,” we read.

“For taxpayers settling on the start-up relief, i.e. new entrepreneurs who pay only the health contribution, the value of the contribution was PLN 514 million in 2021, while in 2022 it was PLN 562 million. For taxpayers settling on a small ZUS, i.e. companies operating for up to 30 months, the health insurance premium amounted to PLN 1.8 billion in 2022, while in 2021 it amounted to PLN 1.4 billion” – explains the expert.

He adds that the real burden resulting from the method of calculating the health contribution and the inability to deduct it from tax resulted in a glaring increase in taxes for entrepreneurs, by a total of PLN 15 billion. “Certainly, for some of them, the compensation was in the form of a higher tax-free amount under general rules. However, in my opinion, this is not sufficient, it would be necessary to assess how many taxpayers settle on the tax scale. Entrepreneurs on other forms of taxation did not receive any compensation” – judges Juszczyk.

“It should be clearly stated that the health insurance premium has become a significant burden for entrepreneurs. The income/revenue calculation system has become fairer to employees, but the lack of deductibility has meant that entrepreneurs are a group that has suffered the negative effects of the changes that have taken place since 2022.” – concludes the expert.

Experts: customers pay for higher premiums of companies

In an interview with “Dziennik Gazeta Prawna”, Łukasz Kozłowski, chief economist of the Federation of Polish Entrepreneurs, points out that “the burden on micro-entrepreneurs has increased in two ways, because on the one hand they paid a higher premium for health insurance, and on the other hand, together with the Polish Order from the beginning of 2022. lost the ability to deduct most of this premium from PITtherefore they also paid higher income tax.

– Of course there is a group of entrepreneurs with revenue or income at the level of the average wage and below which Polish Order brought a favorable reduction in taxes, but a significant part of people conducting business activity after the changes he pays more than before. This only confirms that the aim of Polskie Ład was to burden entrepreneurs with payments whose amount does not translate into the value of the benefits they are entitled to. Because the payment of a much higher health insurance premium was not followed by an increase in the scope of medical services for this group – says the expert.

Przemysław Pruszyński, director of the tax department of Konfederacja Lewiatan, estimates that “it turned out that few taxpayers benefited from the changes provided for in the Polish Deal, and the tax and political marketing of the government, which allowed to attract an additional PLN 14 billion from micro-entrepreneurs, fueled inflation in Poland”.

– Higher premiums were dropped by business customers, who had to raise prices to include higher taxes – comments Pruszyński.

Main photo source: Shutterstock

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