10.10.2024 ZUS

[Poland] Health contribution for entrepreneurs. Government draft amendment bill


The draft amendment to the Act on publicly financed healthcare benefits concerns the calculation of revenues from the sale of fixed assets in the healthcare contribution base. Will the government’s draft legislation improve the profitability of companies?

Health contribution for companies – what new solutions?

On 8 October, information on a project aimed at excluding revenues and tax-deductible expenses from the chargeable sale of tangible and intangible assets from the basis for the health contribution paid by persons conducting non-agricultural economic activity was added to the list of legislative works of the Council of Ministers.

The proposed solutions in the bill provide that:

  1. income from the sale of tangible and intangible assets will not be included in the calculation of the health contribution for persons:
  2. who are subject to the general tax scale,
  3. who are subject to flat-rate taxation,
  4. revenue from the disposal of tangible and intangible assets will not be included in the basis for calculating the health contribution for persons who are subject to a lump-sum tax on registered income.

It therefore follows from the new draft that entrepreneurs will not be additionally burdened with a health contribution on income generated in the situation of disposal of tangible and intangible assets.

This solution is intended to help companies to improve their profitability. The obligation to pay a health contribution on income from the sale of fixed assets is highly controversial among entrepreneurs. The current solution is perceived as unfair and leading to a situation in which an entrepreneur pays a higher health contribution in a situation of selling a fixed asset (e.g. real estate), while it is not directly related to the core business of his/her company.

The Council of Ministers is expected to adopt the draft in Q4 2024.

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