On December 19, 2024, President of the Republic of Poland Andrzej Duda signed the Law of December 6, 2024, amending the Law on publicly financed health care services.
President signed amendment to the law on health care services
Published Dec. 23, 2024 09:59
The main purpose of the enacted law, according to the explanatory statement, is to introduce changes in the basis for calculating and paying health insurance premiums for persons engaged in non-agricultural economic activity, effective January 1, 2025. The amendment in this regard will include the provision of Article 81 of the Act of August 27, 2004 on health care benefits financed from public funds, which regulates the basis for calculating health insurance premiums.
The adopted regulation introduces provisions according to which, as a rule, the income of an entrepreneur from the paid disposal of assets that are fixed assets and intangible assets is not taken into account when determining the basis for the assessment of health insurance premiums.
The law also introduces episodic provisions, according to which, in 2025, the basis of assessment for health insurance premiums (due for 2025 or for the contribution year covering the period from February 1 to January 31, 2026, respectively) of the entrepreneur named in the regulation may not be lower than the amount of 75% of the minimum salary in effect on the first day of the contribution year, or the amount of the product of the number of months the entrepreneur was subject to health insurance in the calendar year for which taxable income was determined, and 75% of the minimum salary in effect on the first day of the contribution year.
The law contains provisions of a clean-up nature, transitional and adjustment provisions. The law will take effect on January 1, 2025, with one exception.
Source: president.co.uk
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ustawa o świadczeniach
