The government changes the Polish Deal tax rules
22:48
Not 9 percent but 4.9 percent of health insurance premiums will be paid by people running a business and paying a linear PIT tax return. For the rest – both full-time employees and economic activities that settle according to the scale – the 9 percent of premium remains.
The issue of contributing to business activity has aroused the greatest controversy since the presentation of the reform. Today, sole proprietorships pay a lump sum fee of just over PLN 381 per month, and in real terms – after the tax deduction – around PLN 53, regardless of the income earned. The self-employed and entrepreneurs were to pay a premium of 9 percent of income, the very same as full-time employees. All of them were to lose the right to deduct their contribution from the tax.
The new rules for calculating contributions will also apply to lump sums. The Ministry of Finance withdrew from the idea that the premium should be calculated on revenues, and its rate should be one-third of the tax rate. According to the new proposal, the contribution will be fixed, calculated based on the average salary. However, depending on the income obtained, the basis for the calculation will be 60 percent, 100 percent, or 180 percent of the average wage.
The changes in the project resulted in the revenues of the National Health Fund dropping by PLN 4.5 billion. They are to be partially offset by a new corporate tax. It will be paid by those whose income is at most 1 percent of revenues. The tribute is to be 0.4 percent of revenues plus 10 percent of the so-called oversize expenditure. These include fees for intangible assets. The corporate tax will exclude small and medium-sized enterprises and entrepreneurs who incur large capital expenditures. The new levy will also not burden those who show heavy losses as a result of the pandemic.
