Entrepreneur's health insurance premium
From January 2022, the method of calculating the health insurance premium paid by people running a business has changed significantly. According to the regulations, the amount of this public levy depends mainly on the form of taxation and the income generated.
For entrepreneurs taxed according to the tax scale, the health contribution is:
9% of the contribution assessment basis (income from business activity),
For entrepreneurs taxed with a flat tax, the health contribution is:
4,9% of the contribution assessment basis (business income).
The amount of the contribution for persons running a business cannot be lower than:
9% of the minimum wage applicable on the first day of the contribution year, i.e. February 1 (in 2024 it is PLN 381.78) – if the health insurance contribution calculated in this way is lower than the amount of 9% of the minimum wage, you will have to pay the contribution in this way height
9% of the product of the number of months in the contribution year and the minimum wage applicable on the first day of the contribution year, i.e. February 1, in the case of the contribution calculated on the annual basis of its assessment (in 2024, for a full contribution year, the amount is PLN 4,581.36).
Health insurance premium for flat-rate recipients
Persons who have chosen a lump sum on recorded income as a form of taxation must pay contributions depending on the amount of income achieved in a given calendar year. In this case, the basis for calculating the health insurance contribution is the appropriate percentage of the average monthly salary in the enterprise sector in the fourth quarter of the previous year (including profit payments). In 2024, the health insurance contribution for flat-rate recipients is paid according to the scheme in the table below:
Annual revenue | Basis for calculating the health rate | Amount of monthly health insurance contribution (9%) |
Up to 60 000 PLN | 4 660,71 PLN ł (7 767,85 PLN × 60%) | 419,46 PLN |
Between: 60.000 PLN Till: 300 000,00 PLN | 7 767,85 PLN (7 767,85 PLN × 100%) | 699,11 PLN |
Above 300 000,00 PLN | 13 982,13 PLN (7 767,85 PLN × 180%) | 1 258,39 PLN |
The health insurance premium has become an important, additional element of every entrepreneur’s business expense account. That is why a limited liability company has recently become so popular among small and medium-sized enterprises as a form of taxation whose income is not subject to health insurance premiums.
At ASK Audit, we help our clients optimize the amount of health insurance premiums and conduct appropriate simulations of their amounts depending on the business assumptions adopted for their activities. We also actively assist in the process of establishing a limited liability company and the effective transfer of operations and assets accumulated in the enterprise. Ask ASK for advice on this matter.
