The act signed by President Andrzej Duda introduces changes to the calculation of health insurance contributions, including the modification of the rules for determining income for the calculation of health insurance contributions by entrepreneurs.

President Andrzej Duda signed the act of February 9, 2022 amending the act - the Code of Commercial Companies and some other acts. First of all, the amendment modifies the rules for determining income for the calculation of health insurance by entrepreneurs, which will be calculated considering inventory differences.

As a result, companies that bought goods in 2021 and will sell them, for example, in 2022, will include the purchase expenses when calculating the health insurance premium. It should be noted that this is a voluntary solution.

The amended provisions also clarify two other important issues, which provide for the following:

• when determining the income for the purpose of calculating the health insurance premium, most of the tax-free income will not be taken into account (except for income from the implementation of a new investment or obtained in a special economic zone and incomes subject to return relief, relief for working seniors and families 4+); this rule will also apply to the payment of health insurance by entrepreneurs taxed with a lump sum on recorded income.
• the income from the sale of fixed assets will not be increased by depreciation charges classified as tax deductible costs before January 1, 2022.