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Wednesday, January 26, 2022

Polish Deal – the health insurance contribution for December 2021 paid in January 2022 is not deductible

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The Ministry of Finance informed that the health insurance premium paid in January 2022 for December 2021 will not be deductible under the rules applicable until December 31, 2021. From the new year, changes in the health insurance premium are introduced by the provisions announced under the Polish Order.

“Regulations implementing the tax assumptions of the Polish Governance, from January 1, 2022 exclude the possibility of tax deduction profitable the health insurance premium paid by the entrepreneur in the tax year “- the Ministry of Finance replies to PAP’s questions.

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Polish Order – health premium. Changes in regulations

According to the Ministry of Finance’s reply, entrepreneurs who pay the health insurance premium for December 2021 in January 2022 will not deduct it from tax, as it results from the regulations currently in force.

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“This means that the health insurance premium paid by the entrepreneur in January 2022 for December 2021 will not be deductible under the rules applicable until December 31, 2021, i.e. on the terms specified in Art. 27b of the PIT Act” – stated in the answer MF.

The ministry reminded that for the deductions of health insurance contributions the date is keywhen the premium has been paid.

“For the purpose of deducting health insurance contributions from income tax, the date of payment of the contribution is important, and not the contribution period to which the contribution is paid” – stated the Ministry’s reply.

The ministry reminded that the contribution paid in January 2021 for December 2020 is deductible in 2021.

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