Last week, there were announcements about how the health insurance contribution from the sale of fixed assets may look in 2025. What does the draft propose? Should entrepreneurs be concerned? Is this the revolution the market has been waiting for? How could the proposed changes affect entrepreneurs paying ZUS? Recently, an article was published in Rzeczpospolita, which included a comment by Piotr Sekulski, PhD on this topic.
In the article available at this link you will find plenty of interesting information regarding how the health insurance contribution from the sale of fixed assets might be calculated in 2025.
tax advisor Piotr Sekulski, PhD
“– There were concerns that it would no longer be possible to reduce the health insurance contribution base, as could be inferred from general government announcements. Fortunately, the draft shows otherwise (…)”
tax advisor Piotr Sekulski, PhD
“–Let’s assume that an entrepreneur on a progressive tax scale bought a machine for 200,000 PLN and fully depreciated it. If they now sell the machine for 100,000 PLN, they would pay a 9,000 PLN health insurance contribution. If they sell it after the legislative changes, they will pay nothing. So, they save 9,000 PLN (…)
– However, the amendment might also prove unfavorable. Let’s assume the entrepreneur bought a machine for 200,000 PLN and depreciated 20% of it (40,000 PLN). If they now sell it for 100,000 PLN, they will incur a 60,000 PLN loss on the transaction. This loss could reduce their current business income and thus lower their health insurance contribution. After the legislative changes, this option will no longer be available (…)”
If you’re wondering how the proposed changes could impact your taxes or whether it’s worth waiting, as the health insurance contribution from the sale of fixed assets might be lower in the future, visit us at www.outsourced.pl .
