27.08.2021 Taxes

[Poland] Health contribution in the Polish Order – 3% instead of 9%?

The solutions of the Polish Order presented so far envisage a 9% health contribution calculated on a flat rate from income and without the possibility to deduct it from tax. However, the Ministry of Finance is considering a temporary reduction of the contribution for entrepreneurs to 3% in 2022 and its gradual increase in the following years.

One of the assumptions of the socio-economic programme Polish Order is to level the health contribution to 9% calculated from income and no longer deductible from tax. The changes are supposed to enter into force as of 1 January 2022.

Learn more: Health contribution in the Polish Order – draft legislation

The proposed changes to the calculation and settlement of health contribution will increase the tax burden for most entrepreneurs, which may have a negative impact on the pace of the Polish economy’s recovery after the coronavirus pandemic.

The Ministry of Finance is therefore considering a temporary reduction of the health contribution. According to the ministry’s chief economist, the health contribution for entrepreneurs in 2022 could amount to 3% of income with no possibility to deduct it from tax. In the following years, the amount of the contribution would be gradually increased to the initially assumed level of 9%.

At present, the draft bill of the Polish Order is still under public consultation.

Learn more: Correction of ZUS reports and settlement declarations – changes in 2022

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