The entrepreneurs are to pay health insurance contributions next year at the level of not 3 or 9, but 4.8 percent of their income – according to information provided by “Rzeczpospolita”. Grant Thornton experts have calculated what this would mean for the pockets of entrepreneurs.
“The government initially proposed that instead of the flat-rate health insurance contribution (PLN 381.81) they currently pay, from the new year they would pay 9% of their income, without the possibility of withholding tax. activity met with widespread criticism, the government considered increasing the premium to 3, 5, 7 and 9 percent in the following years. . 8 percent. ” – was announced by “Rzeczpospolita”.
Health insurance premium and settlement according to a flat rate
Experts from Grant Thornton emphasized that although “there is less and less time for the possible entry into force of these new and extremely important regulations for entrepreneurs”, “we still have to move in the area of speculation and guesswork.”
Hence the calculations presented for the health premium at the level of 3, 9 and 4.8 percent. income. They apply to companies that pay according to the flat PIT rate and the tax scale.
In the calculations for the flat rate, 19 percent. the following assumptions were made: monthly data presented as averaged annual data, no free amount for people paying with a flat rate, change in the rules for calculating health insurance – replacing the lump sum with a 9 percent premium. (original announcements) or 3 percent. or 4.8 percent (subsequent announcements of modifications to the assumptions), no right to deduct any part of the health insurance contribution, no other changes including, among others, ZUS contributions, solidarity levy.
“In the case of entrepreneurs who settle according to 19% flat tax, the application for an increase in the tax burden for entrepreneurs remains valid. The scale of the increase in the tax burden is, however, significantly lower than according to the original assumptions by 9% of the health contribution, which corresponded to the draft changes published at the end of July regulations “- said experts Grant Thornton.
Health contribution and settlement according to the tax scale
On the other hand, in the case of calculations for persons paying taxes according to the tax scale, the following were taken into account: monthly data presented as annual average data, increase in the tax exempt amount to PLN 30,000. PLN annually, changing the rules for calculating health insurance contributions – replacing the lump sum with a 9 percent premium. (original announcements) or 3 percent. or 4.8 percent (subsequent announcements of modifications to the assumptions), no right to deduct any part of the health insurance contribution, no other changes including, inter alia, ZUS contributions, solidarity levy.
In the case of entrepreneurs paying according to the tax scale, “they (they – ed.) Could even benefit from the entry into force of the changes, taking into account the indicated modification”.
“This is due to the fact that entrepreneurs paying taxes according to the tax scale would also be the beneficiaries of the increase in the tax exempt amount and the increase in the amount of income, above which a higher tax rate of 32 percent is applied. The scale of the benefits in this respect is so high that many entrepreneurs will be compensated for these are changes in the health insurance contribution, “the press release said.
New health contribution – expert conclusions
According to tax experts, “apart from additional elements, such as reliefs for children, joint settlements of spouses, most entrepreneurs now choose to switch from the tax scale to a flat tax with monthly income of around PLN 10,000”.
“Due to the entry into force of the so-called Polish Deal, this threshold will increase from approximately PLN 10,000 per month to approximately PLN 15,000 per month, regardless of whether the health insurance premium will be at the level of 9%, 3% or also 4.8 percent. ” – they stated.
In their opinion, it is possible to “come to the conclusion that the current plan to introduce 9% of the health insurance contribution meant an increase in the tax burden for all entrepreneurs, although the scale of the increase was significantly diversified”.
“The introduction of health insurance – according to the latest announcements – at the level of 4.8 percent instead of 9 percent would mean an increase in the burden for those entrepreneurs for whom the flat rate would be profitable, that is for those earning more than 15,000 monthly income. Other entrepreneurs. assuming that they will be accounted for according to the tax scale, they may benefit from the entry into force of the new regulations, taking into account all the assumptions indicated above “- the experts wrote.
Health premium currently
Currently, the health premium is 9 percent. the basis of its assessment (75% of the average monthly salary announced by the Central Statistical Office), while 7.75% tax deductible. The premium is fixed – flat rate, and entrepreneurs, regardless of income, pay a premium of almost PLN 382 in 2021.
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