The government has presented a draft of changes to the rules for calculating health insurance premiums by entrepreneurs. The changes are expected to benefit 93 percent of them. The draft envisages equalizing business conditions for small entrepreneurs. The obligation to pay health premiums on the disposal of fixed assets will disappear.
Changes in the health premium of entrepreneurs. The government assures: almost everyone will gain, patients will not suffer either.
Published March 22, 2024 08:37
fot. Piotr Wójcik
- The new health premium means a benefit for 93 percent of taxpayers - especially those with lower and middle incomes. We are cleaning up and simplifying the rules for paying the health insurance premium and ensuring the financial stability of the health care system," said Finance Minister Andrzej Domanski.
PIT taxpayers engaged in business activities accounted for on the tax scale (more than 1.3 million people) will pay 9% of 75% of the minimum wage, or about PLN 310 per month (in 2025 terms). The amount of the contribution is to be fixed, independent of the income earned.
Taxpayers who are self-employed and taxed at a 19 percent flat PIT rate, whose monthly income does not exceed 2 times the projected average salary, will pay the same health contribution as those settling on the tax scale: 9% on a base equal to 75% of the minimum wage. This means at least PLN 100 and a maximum of about PLN 530 per month. If income exceeds 2 times the projected average salary, taxpayers taxed at the flat rate will pay a health contribution of 4.9 percent on the excess income. Repealed deductibility of part) of health premiums in PIT.
Taxpayers on a flat-rate tax on registered income who earn monthly revenues of no more than 4 times the projected average salary will pay (in 2025 terms) about PLN 310 per month. If they exceed 4 times the projected average salary they will pay the minimum contribution and 3.5 percent on the excess over 4 times the projected average salary.
Entrepreneurs settling on a tax card will pay 9 percent on a base equal to 75 percent of the minimum wage.
- We want to pay the lowest possible premiums, but we also want the best possible health care. That's why a compromise was needed between the Ministry of Health and the Ministry of Finance in setting new rules for calculating the health premium. We all use, or will use, the public health care system, so it is important that we pay the health premium in solidarity," said Health Minister Izabela Leszczyna.
As the head of the ministry stressed, outlays on health care are expected to reach PLN 224 billion next year. This compares with 151 billion zlotys in 2022 and more than 197 billion zlotys today.
- Patients can rest assured. When it comes to the services, their availability and quality, they will certainly get better and better," Minister Izabela Leszczyna assured.
