One of the key changes of the Polski Lad, the national plan for economic recovery, is the change in the method of calculating the health insurance premium. From 2022, entrepreneurs will be obliged to pay contributions according to the modified thresholds and rates.
Health insurance premium calculation basis: tax scale, flat-rate tax, IP Box
The annual basis of the contribution rate for health insurance for persons who conduct taxable non-agricultural economic activity according t
- tax scale
- flat-rate tax or
- tax on qualified intellectual property rights (IP Box),
constitutes income from economic activity determined for the calendar year - as the amount of revenues minus the tax-deductible expenses, additionally reduced by the amount of contributions for retirement, disability, sickness and accident insurance (if not included in tax deductible costs).
If the income from business activity is lower than the minimum monthly salary multiplied by 12 months or the entrepreneur incurs a loss, then the amount of the contribution assessment base will be PLN 3,010 per month (PLN 36,120 per year), which is the minimum salary for work in 2022.
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Form of taxation
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Monthly premium
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Annual premium
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Tax scale
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9% of income,
not less than PLN 270.90
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9% of income,
not less than PLN 3,250.80
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Flat-rate tax
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4.9% of income,
not less than PLN 270.90
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4.9% of income,
not less than PLN 3,250.80
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Fixed-amount tax card
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PLN 270.90
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3,250.80 PLN
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Economic activity taxed with a lump sum on recorded revenues
The annual basis for the calculation of health insurance premiums for entrepreneurs taxed with a lump sum on recorded revenues is:
- the product of the number of months in a calendar year and the amount equal to 60% of the average monthly salary, if the generated operating revenues in this period did not exceed PLN 60,000,
- the product of the number of months in a calendar year and the amount equal to the average monthly salary, if the operating revenues in this period exceeded PLN 60,000 and did not exceed PLN 300,000,
- the product of the number of months in a calendar year and the amount equal to 180% of the average monthly salary, if the generated operating revenues in this period exceeded the amount of PLN 300,000.
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Revenues
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Monthly premium
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Annual premium
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below PLN 60,000
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PLN 324*
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PLN 3,888*
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from PLN 60,000
up to PLN 300,000
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PLN 540*
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PLN 6,480*
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over PLN 300,000
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PLN 972*
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PLN 11,664*
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*assuming that the average monthly salary in the enterprise sector in the fourth quarter of 2021 will amount to PLN 6,000.
Source: https://www.biznes.gov.pl/