Health insurance contributions of entrepreneurs

Health insurance contributions of entrepreneurs

(1.01.2024 – 31.12.2024)

 

The contribution year covers the period from 1 February of a given year to 31 January of the following year.


Form of taxation of income
from the business activity

Rate

The monthly basis for the calculation of the health insurance contribution
in PLN

Amount in PLN

Tax scale

 

 

 9%

income from the business activity obtained in the month preceding the month for which the contribution is paid

To be calculated by the entrepreneur 

for January 2024 - if the calculated income from business activity is lower than PLN 3,490.00, the contribution calculation basis is PLN 3,490.00

314.10

For the months: February 2024 - January 2025 – if the calculated income from the business activity is lower than PLN 4,242.00, the basis for the contribution is PLN 4,242.00

381,78

Flat tax

 4.9%

income from the business activity obtained in the month preceding the month for which the contribution is paid

To be calculated by the entrepreneur 
9% for January 2024 - if the calculated income from business activity is lower than PLN 3,490.00, the contribution calculation basis is PLN 3,490.00 314.10
9% For the months: February 2024 - January 2025 – if the calculated income from the business activity is lower than PLN 4,242.00, the basis for the contribution is PLN 4,242.00 381.78

Lump sum on the recorded revenues

 9%

If the revenues from the business activity from the beginning of the year are lower than or equal to PLN 60,000.00, the basis for the contribution is PLN 4,660.71

 419.46

If the revenues from the business activity from the beginning of the year are within the range: PLN 60,000.01 - PLN 300,000.00, the basis for the contribution is PLN 7,767.85

 699.11

If the revenues from the business activity from the beginning of the year are higher than PLN 300,000.00, the contribution calculation basis is PLN 13,982.13

 1,258.39
Note: An entrepreneur who applies taxation in the form of a lump sum on the recorded revenues and had conducted business activity throughout the previous calendar year can adopt the amount of revenues obtained in the previous calendar year in order to determine the monthly basis for the calculation of health insurance contributions
Tax card 9% PLN 4,242.00  381.78

 

 

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