MPs of the Third Way have recently submitted a draft of changes to the regulations on health insurance contributions in the Sejm.
The draft act provides for the introduction of three thresholds in which, depending on the income generated, a uniform monthly contribution will be paid in the amount of:
- PLN 300 for income up to PLN 85 thousand;
- PLN 525 for income between PLN 85 thousand and PLN 300 thousand;
- PLN 700 for income over PLN 300 thousand.
The draft act also provides for the valorization of these amounts. The above rules will apply to both employees and entrepreneurs. This is a significant change compared to the current regulations. After the reform introduced by the “Polish Deal”, the health contribution is calculated on income from business activity. For entrepreneurs on the tax scale, it amounts to 9% of income, for those on a flat tax 4.9%, and for those who have chosen a lump sum, the health contribution depends on the annual income. For the employee, on the other hand, it is 9% of income.
Another important change is the assumption that regardless of the number of social security titles, the insured will pay one health contribution on one title indicated by him. Also, if the insured person receives more than one income under one title, the health contribution will be paid on one income indicated by the insured.
The regulations are to enter into force on 1 January 2025. Our team will keep their finger on the pulse and keep you informed about any announced changes.
