On January 1 January 2025 the Act of January 6 December 2024 on amending the Act on healthcare providers financed with public funds entered into force. This is a list of changes, which has introduced the document.
The Act has introduced the following changes to the rules of setting the contribution for health insurance :
1. Reduction of the minimum basis of the premium for health insurance paid by entrepreneurs taxed according to scale tax or line tax.
In the case of entrepreneurs taxed on general rules (scale or linear tax) in the period of the contributory year covering the period from 1 February 2025 year. to 31 January 2026 year, minimum:
- the monthly basis of the contribution for health insurance is 75% of minimum remuneration in force on the first day of the contribution year;
- the annual basis of the contribution for health insurance cannot be lower than the amount of the number of months of health insurance in the year 2025 and 75 % of the minimum remuneration in the first day of the contribution year.
In the case of entrepreneurs taxed on line the minimum contribution monthly and yearly in this period may not be lower than the amount representing 9% of the minimum base.
Binding from 1 January 2025 year, the minimum wage for work is 4 666 PLN. The same minimum month basis for contribution for health insurance is 3 499.50 zł. (75% x 4 666 zł).
2. Reduce the basis for health insurance paid by entrepreneurs using tax card .
In the case of entrepreneurs, who apply taxation in the form tax card the monthly basis for the surcharge for health insurance due for the period from 1 January 2025 year. to 31 December 2025 year is 75% of the minimum remuneration in force from 1 January 2025 year.
Binding from 1 January 2025 year, the minimum remuneration for work is 4 666 PLN.
The same same monthly basis for health insurance for those entrepreneurs is 3 499.50 zł. (75% x 4 666 zł).
3. Exclusion from the basis of the contribution for health insurance paid by entrepreneurs of proceeds from sale of assets and intangible and legal
.
From 1 January 2025 year. in the case of entrepreneurs taxed by scale tax, on line tax or lump on income recorded for purposes of determining income/income on which the basis of the mass of contribution to health insurance does not include income, of which the word in art. 14 paragraph. 2 items 1 and 19 of the law on income tax on physical persons, and the costs of receiving proceeds, of that the word in art. 23 ust. 1 pct 1 of this law.
This means that, that for the purposes of determining the amount of income/revenue does take into account the income and costs of obtaining associated with the sale of assets and intangible and legal values.
In the case of persons taxed on a scale or line tax establishing the basis of the contribution on the basis of income from the previous month the exemption this will apply to contribution due for the period from 1 February 2025 year.
-. Entrepreneurs taxed on a scale or on line tax after the completion of the contribution year will be able to decide on the basis of the contribution (starting from the annual settlement for the year 2025) the received income and the costs incurred, about which the speech in art. 14 paragraphs 2 of 1 and 19 and in art. 23 paragraphs. 1 pct 1 of the law on income tax on physical persons, by submitting an appropriate statement on the submitted settlement document (in this scope there will change the model settlement documents) – explains ZUS.
Inclusion of the cash method of determining taxable income for purposes of determining income/income on the basis of the surcharge for health insurance
-. From 1 January 2025 year. in the case of entrepreneurs taxed on the tax scale, on line tax or lump sum on recorded income for purposes of determining income/income on which the basis of the size contribution to insurance health includes the provisions on the method ofcashdeterminingtaxincome-.additionsofSUS.
Inthe caseofchoosingthecashmethodofsettlementofincomethe entrepreneurisobligatedtoconsiderforpurposesofdeterminingtheamountofincome/incomeonthe basisofdeterminingthebasisofthesurchargeforhealthinsurance,alsothereceivedincomeandthecostsreceivedintheperiodofsuspension.activitiesbusiness.
The exclusionofincomeandcostsreceivedfortheperiodofsuspensionofbusinessactivityforpurposesofcalculationofcontributiontohealthinsurancestillapplies,butbywhythereisnoapplicationtoitthecash method.
