Changes in the health premium will affect the earnings of entrepreneurs. The Polish Order will also introduce additional obligations for them. Piotr Juszczyk, tax advisor at inFakt, points out, inter alia, on the obligation to indicate the basis of the calculation of the health insurance premium on a monthly basis.
- The Polish Order will introduce a number of tax changes that will affect Poles’ earnings
- The main change is new solutions for settling health insurance contributions for entrepreneurs who pay linearly
- The Polish Deal will also introduce new obligations that will have to be performed by business owners
- From January 1, 2022, entrepreneurs will have to indicate the basis for the health insurance contribution every month
- The second additional obligation that will come into force in 2023 is sending SAF for income tax
- More such information can be found on the main page of Onet.pl
In the opinion of Piotr Juszczyk, tax advisor at InFakt, on tax changes of the Polish Governance employees receiving the minimum wage and the majority of pensioners will benefit, but due to the fact that the possibility of deducting the health insurance contribution from tax will not be large amounts.
The changes – in his opinion – are detrimental to almost every entrepreneur due to the fact that the health insurance premium is to be calculated on the basis of income and cannot be less than 9 percent. minimum wage, i.e. PLN 270 next year. – Currently, the real charge is PLN 53. Therefore, the minimum increase in levies is PLN 213 per month – said the tax advisor.
According to him, entrepreneurs who pay at a flat tax rate will lose the most. – Introduction of health insurance 4.9 percent. calculated on income at the same time with the inability to deduct it, leads to one thing: taxpayers settling on the principles of flat tax will not pay 19 percent tax. The real public law burden on income will amount to 23.9%. – noted the expert.
He noted that the changes would also affect taxpayers running sole proprietorships who settle accounts according to the tax scale, despite the increase in the tax-free amount. – The fact that up to 30 thousand taxpayers will not pay 17% of income tax, but will pay a health insurance premium of 9%, not less than PLN 270 (in 2022). Above the amount of the free charge, they will increase in the form of tax, first 17% and then 32%. plus health premium. So I would point out that we will have three tax thresholds: 9 percent, 26 percent. and 41 percent – he said.
He added that Only small entrepreneurs with income in the amount of PLN 5-6 thousand may gain slightly. PLN per month, e.g. according to the tax scale. – However, this gain will be hardly noticeable, especially with the current inflation. On the other hand, taxpayers who lose from the changes in the Polish Order may experience a significant reduction in income, which may translate into service prices, said Juszczyk.
He estimated that one of the professions that will be most affected by the changes are programmers who often use B2B cooperation and settle accounts on the basis of a flat tax. – These entrepreneurs will have to consider whether to switch to a registered lump sum or to stay on a flat tax. The government encourages the transition to a flat rate, incl. by reducing the lump sum for programmers from 15 to 12 percent. This is less compared to 19%. flat rate tax, but the flat rate has the disadvantage of not being able to count the costs. Another important aspect is the inability to take advantage of the IP BOX relief, where the tax is 5%. Entrepreneurs await quite a challenge and many of them are probably asking themselves what to do next – he noticed.
He indicated that the tax reform would bring greater complications in running a business, e.g. difficulties in calculating the allowance for the middle class, as well as additional obligations. – Above all Today, entrepreneurs running sole proprietorships who do not hire employees do not have to send documents to ZUS every month. It is enough for such an entrepreneur to send the documents once on a given application code, and the next ones will be copied, even if the statutory basis of insurance changes. From January 1, 2022, entrepreneurs will have to indicate the basis for the health insurance contribution every month. In addition, in the event of an overpayment of the premium, they will have to apply for a refund and will only have one month to do so. The second additional obligation that will come into force in 2023 is sending SAF for income tax. Certainly, these activities will be transferred to accounting offices, and this will result in a change in the price for services – admitted the expert.
When asked whether the announced new minimum income tax would affect only foreign companies avoiding paying taxes in Poland, or also Polish companies that benefit from aggressive tax optimization, the expert emphasized that the details of the new tax are not yet known, but it may also affect Polish companies. corporations. “The tax will not be relatively high, only 0.4%, but calculated on revenues, and these large corporations have huge. Therefore, budget revenues may be large” – assessed the tax advisor.
On Wednesday, the government adopted bills related to the Polish Government, including the tax package, which provides, inter alia, increase in the tax-free amount to 30,000 PLN and an increase in the tax threshold from 85 thousand. PLN up to 120 thousand. zloty. Following public consultations, the tax reform introduced several changes to the health insurance premium for entrepreneurs and a new one tax on large corporations.
The amount of the health contribution for people paying according to the tax scale will not change – it will be 9 percent. from income, without the possibility of deducting part of it from tax. On the other hand, the amount of the contribution will change for companies that settle in a simplified way, i.e. those that choose a flat 19% tax, lump sum or tax card.
Settlement with flat tax – the so-called liners – they will pay 4.9 percent In the case of people paying with a flat-rate tax, thresholds will be set – for companies with annual revenues of up to 60 thousand. PLN it will be 9 percent. from 60 percent average salary; for companies with revenues between 60,000 PLN and 300 thousand. PLN – from 100% average wage, and for enterprises with revenues over 300 thousand. PLN – from 180 percent average salary. When paying with a tax card, the health insurance contribution will be calculated not on the average wage, but on the minimum wage.