Social contributions can be calculated

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Health insurance contribution is paid. Example: To put it very simply, the health insurance premium for March paid by April is calculated based on the income of February. However, the process of calculating the basis for calculating health insurance contributions is slightly more complex. The calculation takes into account certain numerical data: the sum of revenues from the beginning of the year, the sum of tax-deductible costs from the beginning of the year, the sum of social security.

Contributions paid from the beginning of the year if they were not included in the costs of obtaining income , the sum of income for the previous months. For a better understanding of the calculation principle, please phone number list refer to the linked publication in which it is presented on a specific numerical example Example Mrs. Matylda ran a business taxed according to the tax scale. For personal reasons, she decided to close her business on March.



The last declaration to ZUS will be submitted for March by April . However, the health insurance contribution of % will be calculated based on the income of February. Example Mrs. Lucyna ran a business subject to flat tax, which she closed on June . In such a case, the last declaration to ZUS must be submitted for the month of June by July . The health insurance contribution of . % will be calculated on the full amount of the income for the month of May. Only in proportion to the period of running a business. Flat-rate income tax If we decide to choose a lump sum, the health insurance contribution will depend on the amount of income generated in business activity.