Entrepreneur's health contribution is 3%, not 9% - is it possible? - New Deal


According to press reports, debates on the entrepreneur's health contribution have been ongoing since 2022. This is because ZUS contributions play a significant role in the tax settlement. They affect not only the amount of the burden towards the Social Insurance Institution, but also the tax office. It is also worth remembering that a change in the deduction of contributions from tax is also planned. Will the entrepreneur's health insurance premium be higher?

The health insurance premium of the entrepreneur today

Currently, the basis for calculating the health premium is fixed, hence the premium is flat-rate. What does it mean? That regardless of the income that a given entrepreneur receives, the health insurance premium is always the same. In 2021, it amounts to PLN 381.81, of which PLN 328.78 additionally reduces the income tax payable.

Health contribution in 2022

The plans are that the health insurance contribution from January 2022 cannot be tax deductible. Consequently, paying the premium will not reduce the liability to the tax office. Its dimension is also about to change. In what direction? The government announced that the rate on the basis of which the health insurance premium would be determined would be 9%, as it is today. However, the calculation basis is to change. It is planned that it would not be constant, but would depend on the amount of income actually achieved by the entrepreneur.

For a good start, 3%, not 9%

As the rulers want a quick recovery of the economy, the plans - according to press reports - include an idea to lower the rate in the first year of the new regulations being in force. The contribution still paid will not reduce the tax, but its contribution is to be counted as 3% of income, not 9%. In the following years, the rate would be gradually increased.