
From 1 January 2025 year the new regulations on health contribution are in effect. – The changes are, after the first reduction of the minimum contribution that an entrepreneur is obligated to to ZUS – emphasizes Beata Tęgowska, expert for ds. accounting and payroll Systim.pl. It also obtains the possibility of excluding from income which forms the basis for calculation of contribution income
and related costs for sale of durable assets.
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Contribution zdrowotna 2025. How would you calculate belonging?
Changes in health contribution are to include al all entrepreneurs accounting on PIT.
– In this year the minimum basis has been reduced to amount 75% of the minimum wage, which now is 4666.00 PLN. Thus the health contribution is 314.96 PLN – calculates Beata Tęgowska, expert ds. accounting and payroll Systim.pl. – Because the contribution year lasts from February 2025 to January 2026, after the first reduced contribution entrepreneurs will pay in March 2025, that is from the declarations submitted to ZUS for February 2025 – adds.
As reports, entrepreneurs accounting on the tax scale or with applying line tax have the obligation to account the contribution on earned in the current year. For entrepreneurs accounting on the scale, the health contribution is 9% of income. From the course for entrepreneurs using the line tax the rate is 4.9%.
The second very important change, as appreciated by specialists for ds. accounting, is the possibility of excluding from income sales of assets and intangible and legal values.
– means that in the case of sale of component assets, the taxpayer has the opportunity to exclude the amount of gained profit from this like and cost, that is the unamortized value of that component from the basis of health contribution – explains Beata Tęgowska.
Changes in the revenue from the sale of permanent assets.apply also to taxpayers settling on the basis of the lump sum.
– Health contribution in the case of the lump sum is calculated as 9% of the basis. In the case of the base of calculation is a fixed amount dependent on the amount of income, which is decreased by the paid in a period of social contributions – informs expert for . accounting and payroll in Systim.
adds, that the basis depends on that in which threshold the enterprise ‘s income and is calculated as a percent of average monthly remuneration in the sector of enterprises in the 4 quarter of the previous year, including with payouts from profits.
– 2025 year amount that is 8549.18 PLN – reports Beata Tęgowska. – I yes, for income not exceeding 60 000,00 PLN the basis is 60% of average wage,that isthecontributionis461,66PLN;withannualincomeintherangefrom60000,00PLNto300000,00zlthebasisstands100%ofaveragewage,whichmeanstheamountof769.43zl;withannualincomeexceeding300000,00PLNthebasisis180%ofaverageremuneration,whichmeanstheamountof1384,97PLN-calculates.
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