A registered lump sum is an increasingly popular form of income taxation, especially by specialists providing services for one or several entities, where they cannot count on relatively high costs of obtaining income. This applies most to professions such as IT specialists, lawyers, and financial or technical advisors. A key tool in keeping accounting for small and medium-sized companies that are registered on a lump-sum basis is the revenue register, which contains information about the company’s revenues in a given period and the tax calculated according to the rate applicable to a given entrepreneur. At ASK, we help with all types of applications to CEIDG, ZUS settlements, and choosing the appropriate lump sum rate for a given type of activity. Ask Aska for advice.
Under the accounting service agreement, we provide the following services:
Keeping records of income in accordance with the Act of November 20, 1998 on flat-rate income tax on certain income earned by natural persons (Journal of Laws of December 8, 2022, item 2540).
Calculation of personal income tax advances.
Keeping records of fixed assets, intangible assets and equipment.
Preparation of the annual PIT28 return.
Maintaining VAT registers, preparing VAT returns, sending JPK-V7M/K files.
Preparing and sending DRA / RCA / ZUA declarations to ZUS.
Preparing documents regarding confirmation of contractors’ balances, assistance with inventory.
Accounting services for foreign transactions (export, import, EU CIS and ITC).
Storing and archiving accounting, HR and payroll documentation.
Settlement of health insurance contributions for people on a registered lump sum
The amount of the health insurance contribution for people on a registered lump sum depends on the amount of income earned and is calculated differently for income in three ranges, up to PLN 60,000 annual income, income in the range PLN 60,000 to PLN 300,000 and income above PLN 300,000 per year. For the first threshold, the contribution is 9% of the basis for calculating the health insurance contribution, which is 60% of the average monthly remuneration in the enterprise sector in the fourth quarter of the previous year, including payments from profit announced by the President of the Central Statistical Office in the Official Journal of the Republic of Poland “Monitor Polski”. For the second income bracket, the basis is 100% of the average remuneration, and for income from the last bracket, the contribution calculation basis is 180% of the above-mentioned remuneration. At ASK Audit, we will not only correctly calculate the health insurance premium due for you, but also advise you on how to optimize your revenues to keep the premium as low as possible.
What does cooperation with the ASK AUDIT accounting office include?
ASK AUDIT is a professional accounting office that addresses its offer to companies from all over Poland. At every stage of cooperation, we focus on full professionalism and understanding of customer needs. We conduct settlements based on applicable legal regulations. We advise our clients in selecting optimal solutions in terms of taxation, technological solutions facilitating document circulation, and the introduction of full warehouse management.
If you are a lump sum payer or are planning to switch to a lump sum payer and are looking for an accountant to keep your records, the team of the ASK-AUDIT accounting office will take care of your needs and professionally manage your company’s accounting. Please contact us directly and ask ASK for advice.
