HEALTH INSURANCE CONTRIBUTION FROM BUSINESS ACTIVITY

Business Activity In 2022, changes were brought into force involving a modification of the method of calculating the health contribution from the salary and the non-deductibility of the health insurance contribution from the tax return.

The amount of the contribution is dependent on the chosen form of taxation.

For taxpayers:

• with a flat tax rate of 19% :

» the contribution amounts to 4.9% of the tax base (income).

» However, the contribution may not be lower than 9% of the lowest remuneration ( PLN 314.10).

• with the application of the tax scale:

» 9% of the contribution base calculated on the income

• with a lump sum on the recorded income:

» for income up to PLN 60,000.00 :

9% of the amount of 60% of the average salary ( PLN 376.16 )

» for income ranging between PLN 60,000.00 and PLN 300,000.00 :

9% of the amount of 100% of the average salary ( PLN 626.93 )

» for income above PLN 300,000.00 :

9% of the amount of 180% of the average salary ( PLN 1,128.48)

Board members Contribution of board members / appointed managers: 9% calculated on the income

Shareholders of Partnerships

Contribution of shareholders of partnerships: 9% from 100% of the average salary gross (PLN 626.93).

getsix® PARTNERS

The past years have shown how important it is to react quickly to economic, market and legal changes. We are here because we have established lasting and strong alliances with our partners, and we support each other in building a stable business.

getsix® partners would like to take this opportunity to thank all our customers for their confidence and trust that allows us to provide you with our tailored business services.

We believe that our employees represent not only the strength of our company, but also ensure that getsix® is a powerful and committed partner for our customers. It is important to us that we continuously deliver added value to our customers in this everchanging business environment.

Our mission is to provide a comprehensive range of best-in-class services in the areas of accounting, human resources & payroll, tax, legal and business consulting complemented by IT services & solutions and ISO 9001, ISO 14001 certification. getsix® continues to build a reliable brand in Poland and abroad through maintenance and development of standardized processes.

The “Invest in Poland 2023” brochure covers the most important tax and legal issues for those interested in starting a business in Poland. In our annual update, we select the most relevant changes that may affect your business in Poland, and we provide them in an accessible and brief format.

Our team of experts and specialists remains at your disposal and is committed to serve your business beyond your expectations.

TAKE CARE OF YOUR CORE BUSINESS, getsix® WILL DO THE REST.

The status of all information complies with the effective date of the publication. No responsibility is taken for the published information.

Editorial deadline: 30.04.2023

Publication: 2023

This publication was prepared by getsix® in co-operation with the TaxAGroup. All rights, including partial reprints, photo-mechanical reproduction, as well as the evaluation of databases or similar devices, reserved.

The authors have prepared this publication at hand with the utmost care. Nevertheless, small inaccuracies can never be avoided in such a comprehensive work. The editors-in-chief therefore do exclude all liability for any consequences, which might result from an application of this whole documentation in real life and practice. For binding information, you are requested to take up direct contact with the editors-in-chief.

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