Last week, there were announcements about what the health insurance contribution 2025 might look like. Should entrepreneurs be worried? Is this a revolution? How could the proposed changes affect entrepreneurs paying ZUS? Recently, an article in Rzeczpospolita included a comment by Dr. Piotr Sekulski on this topic.
In the article available at this link link, you will find a lot of interesting information on what the health insurance contribution 2025 might look like for entrepreneurs paying ZUS.
tax advisor Piotr Sekulski, PhD
“– The current settlement rules indicate that fixed assets can both increase and decrease the health insurance contribution (…)
– Let’s assume an entrepreneur on a progressive tax scale bought a truck for 150,000 PLN in 2022. Half of it has already been depreciated, and 75,000 PLN has been deducted as a cost, which reduced the health insurance contribution by 6,750 PLN. Now they sell the truck for 100,000 PLN. The income is 25,000 PLN (100,000 PLN – 150,000 PLN + 75,000 PLN). The health insurance contribution will increase by 2,250 PLN. It shows that by accounting for the fixed asset, the entrepreneur ultimately paid less to ZUS.”
If you are wondering how the proposed changes might affect your taxes or whether it might be worth considering changing the form of taxation due to the structure of the 2025 health insurance contribution, visit us at www.outsourced.pl .