The health insurance contribution

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Example Mr. Bartosz closed his business activity in as of July , which means that in the annual settlement of the lump-sum health insurance contribution, he will take into account months of being covered by health insurance. Example Mrs. Julita ceased running a business on September , . Throughout this period, she was taxed according to the tax scale, so the health insurance contribution was paid on income. In the last submitted ZUS declaration for the month of August to September , the basis for included the income for the month of July . In such a case, for the annual settlement of the health insurance premium.

Julita will take into account the income she received for the entire period of running her business in - from January to August. During , the health contribution for August was not settled; it will only be possible in the annual ZUS settlement. The income for health insurance contributions will most often be philippines photo editor consistent with that reported in the PIT- annual tax return in the part relating to the business activity. Example Mr. Ignacy liquidated his business activity as of July , , and chose lump-sum taxation for . In , he paid a health insurance premium based on his income, which amounted to PLN , , which means that he paid a monthly premium of PLN . . By the end of June.



Lump sum revenues amounted to PLN , . In the case of Mr. Ignacy, the annual settlement of the health insurance premium will look like this Cumulative revenue until June , . Monthly health insurance premium Number of months of running a business in Annual health premium based on actual income Health insurance premium paid in based on income from Amount from the settlement of the annual health insurance contribution – overpayment PLN.