Further changes in the Polish Deal
This time the amendment will cover health contributions paid by entrepreneurs. The changes will take place as early as from March. This is due to an instant amendment to the bill on health benefits added at the occasion of the amendment to the Commercial Companies Code, on which work has been going on since December.
The Sejm has already adopted these changes. Now the amendment will be subject to the works of the Senate.
– Thanks to the proposed changes, from March entrepreneurs are to pay health contributions in the same way as employees, pensioners and contractors, i.e. from income. The changes consist in the exclusion from the income taken into account for the purposes of calculating the health contribution of the majority of income free of PIT, i.e. not subject to taxation on the basis of the provisions of the PIT Act, as well as separate provisions, e.g. regulations on discontinuation of tax collection. The amendment allows for calculation of income for the purposes of health contributions in a manner similar to income calculated for PIT purposes, including taking into account the so-called inventory differences. Inventory differences will also be taken into account when calculating the monthly health contribution by persons drawing up an inventory during the year. Additionally, the provisions regarding the sale of fixed assets, which for PIT purposes were depreciated before 2022, are also to be modified. – explains Adam Allen, tax adviser, partner at Thedy & Partners.
Once the legislative process is completed, the changes in this respect are to come into force on the day following their publication in the Journal of Laws.