Of health insurance contributions

Afrinrubi

This means that entrepreneurs paying a lump sum or flat tax, if they have an additional amount to pay from their annual settlement, will reduce their taxable income income at the earliest in the settlement for the month in which the payment was made. Example Mr. Jan chose to be taxed with a flat tax in business activities in and . If, after submitting the annual settlement of the health insurance contribution, he has an amount to pay, for example PLN , , which will be paid on May , , he will be able to deduct it from his income in.
  
This will be possible at the earliest when calculating the health insurance contribution for June , where the income for May is taken into account. Example Mr. HubeSummary The change in the regulations regarding the phone number list release of payers from liability is positive and certainly made all Underpayment of health insurance premium from the annual settlement and change in the form of taxation There are no regulations regarding the possibility of deducting the paid health insurance premium after changing the form of taxation in the next tax year. Example In , Mr. Krystian was taxed on a lump sum basis and from he chose flat tax.



If in his case he is obliged to pay a health insurance contribution from the annual settlement, it seems that he will not have the right to deduct this contribution from his income, precisely due to the change in the form of taxation. The topic of settling health insurance contributions was discussed when paying ZUS contributions for December in January , details in the linked publication According to the position of the National Tax Information KIS , deduction of health insurance contributions will not be possible if the entrepreneur changes the form of taxation from January to a form other than the one in force in December. Following this lead, it seems that the same principle will apply to the payment from the annual settlement, if there is a change in the form of taxation.