Recently we have been receiving questions from clients of our accounting office in Krakow and the accounting office in Warsaw regarding the proposed changes to the payment of health insurance contributions. Legislative work is underway to restore the flat-rate health insurance contribution for entrepreneurs, depending on the form of taxation they have adopted. Entrepreneurs who settle their taxes on general principles according to the tax scale, in accordance with the proposed regulations, are to pay a 9% health insurance contribution, the calculation basis of which is to be 75% of the minimum wage established in a given calendar year.

Entrepreneurs who settle their taxes on a flat tax basis will have their contribution amount dependent on the amount of income they earn. If their monthly income does not exceed 2 months of the forecasted average wage, they will pay the same health insurance contribution as entrepreneurs who settle their taxes on general principles.

On the other hand, entrepreneurs whose monthly income exceeds 2 months of the forecasted average wage will pay a health insurance contribution on the excess income obtained above twice the forecasted average wage.

We are waiting for the final wording of the regulations to be introduced.

We invite you to contact us by e-mail, phone or in person:

Accounting services in Warsaw

PHONE: +48 22 292 47 21
EMAIL: biuro.warszawa@prwt.pl

Accounting services in Krakow

PHONE: +48 12 345 21 06
EMAIL: biuro.krakow@prwt.pl