Frissítve 2023 Január 26-án
On January 24th, GUS (The Main Statistical Office) published the amount of average income of the entrepreneurial sector in the 4th quarter of 2022. The amount is:
6.965,94 zł
What does this mean?
The average income of the entrepreneurial sector in the 4th quarter of the previous year used to determine the amount of the healthcare contribution for sole proprietors. This worked until the end of 2021. Since January 1st, 2022, following the new legislation (Polski Ład) this amount will be the base for the healthcare contributions of entrepreneurs choosing flat-rate taxation.
If you choose to be taxed based on the general rules (tax scale 12/32% or linear 19%), read this article.
How much will be the healthcare contribution?
In case of the flat-rate taxation of the income the legislator determines 3 levels.
The calculation:
- Below 60.000 zł annual income:
6.965,94 zł ✖ 60% ✖ 12 months ✖ 9% = 4.513,93 zł / annum
4.513,93 zł / annum / 12 months= 376,16 zł / month
- Between 60.000 and 300.000 zł annual income
6.965,94 zł ✖ 100% ✖ 12 months✖ 9% = 7523,22 zł / annum
7.523,22zł / annum/ 12 months= 626,93 zł / month
- Above 300.000 zł annual income.
6.965,94 zł ✖ 180% ✖ 12 months✖ 9% = 13.541,79 zł / annum
13.541,79 zł / annum / 12 months= 1.128,48 zł / month
How about the others?
About the amount of ZUS social contributions and about healthcare contribution with other than flat-rate taxation you will find information in this article.
