The amendment to the health premium is waiting for the president's signature, but already accountants and entrepreneurs are wondering how the changes will affect their way of settling with the treasury. If they come into force, they will have to recalculate their own business which form of taxation to choose – notes Tuesday “Rzeczpospolita”.
The amendment to the health premium is not yet certain – waiting for the president's signature. If he receives it, the changes are to apply from January 1, 2026. Meanwhile, experts and entrepreneurs are already wondering how they will affect the settlements. The amount of the health premium is one of the basic factors taken into account when the decision on the form of taxation. Therefore, entrepreneurs will have to count again, which is the most profitable for them – we read.
Will the lump sums change the method of accounting?
“Rz” adds that according to the latest data of the Ministry of Finance, most companies – 1 540 217 – are on a scale. 632 357 entrepreneurs chose a flat tax in 2025. Lump sums are 1 185 459. On the other hand, we have 59,266 entrepreneurs on the tax card (regarding Kartowiczów Ministry of Finance He stipulated that the data may change, because decisions regarding this form of taxation are issued in the tax offices).
– In recent years, there have been systematically flat -rates. After Polish Ład Many entrepreneurs have chosen this form of taxation because of the health premium. In 2026, some of them may go on a scale either Pit Linear – pointed out in the journal, tax advisor in Infakt Piotr Juszczyk.
Especially two industries will “get” through changes
As the daily explains, 131 thousand Lump sums are to lose their reform. These will be those who have over 55,000 PLN income per month. For example, with a monthly income of 80,000 PLN contribution will amount to almost PLN 800 more than now. However, at 500 thousand PLN The lump sum will pay over 15.5 thousand PLN more contributions than today.
– Such a large increase in the premium may lead entrepreneurs to leave the lump sum. The changes will hit especially the commercial and construction industry – said “RZ” Tax Advisor at the GTA Law Firm Grzegorz Gębka.
Source of the main photo: Kristi Blokhin/Shutterstock