Polski Ład and health contribution in a flat tax

In response to parliamentary question no. 27 296, the Minister of Finance dispelled doubts as to whether an entrepreneur paying a flat rate tax would avoid paying health insurance contributions in a situation where he makes a loss on his business activity. The answer is that every entrepreneur, irrespective of the form of taxation, will have to pay health insurance premiums even if he does not generate income in a given month.

In the interpellation, the question was asked about the consequences of the changes introduced by the Polski Ład for entrepreneurs choosing the flat-rate tax. Currently, they pay a health contribution in the fixed amount of PLN 381.81. From 2022, the amount of the contribution paid will depend on the income obtained by the entrepreneur.

Therefore, a doubt arises as to whether, in such a case, in the event of a loss, the entrepreneur will still be obliged to pay the health contribution. According to the new regulations, the health contribution may not be lower than 9% of the minimum wage. As pointed out by the Minister of Finance, this solution is not intended to benefit the State Treasury, but to prevent a situation in which an entrepreneur will not pay the health contribution because he has no income.

The situation will be similar for entrepreneurs settling accounts on general principles and in the form of a tax card.

Currently, the draft of Polski Ład, which includes amendments to tax and social insurance regulations, has been presented to the President for signing.