Attention, change of law. Business flat rate tax? Now you will settle your health insurance premium differently [24.01.2023]
From January 1, 2022, new rules for paying health insurance contributions apply. Taxpayers settling using the straight-line method may reduce the tax base by the amount of the premium paid. However, it should be remembered that the amount of the deduction during the year is limited. What is the limit and how best to settle the health insurance premium in 2023?
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Taxpayers who have chosen the flat-rate tax pay the health insurance contribution in the amount of 4.9% of their income (revenue less the costs of obtaining it and the social security contributions paid, if they were not included in the costs).
The contribution year for liners starts one month later than the calendar year and lasts from 1 February to 31 January.
– To calculate the health premium for a given month, the income for the previous month is taken into account. Therefore, the income from January is the basis for the contribution for February, and the December income is the basis for the contribution for January – explains Piotr Juszczyk, Chief Tax Advisor at inFak
From July 1, 2022, airlines may include the health insurance premium in costs or deduct it from the tax base.
– Due to the provisions regarding the determination of the basis for the health contribution, it is worth including it in the costs. The amount of the contribution will then reduce the basis for calculating the health contribution to the limit, the expert advises.
This amount was increased by PLN 1,500 compared to 2022, when it was PLN 8,700.
The health contribution for the flat tax cannot be lower than 9% of the minimum wage, which in 2023 for the first contribution day is PLN 3,490.
– The minimum premium for liners will therefore be PLN 314.10 (3490 x 9%). This means that only after reaching the income of PLN 6,410.11, the 4.9% contribution should be paid. Below this threshold, it will be at the same level, i.e. PLN 314.10, enumerates Piotr Juszczyk, Chief Tax Advisor at inFakt.
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