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Afrinrubi

The monthly basis for calculating the health insurance contribution is the income obtained in the month preceding the month for which the  We can choose whether revenues from the previous or current tax year will be taken into account. Regardless of the choice made, the amount of the health insurance premium will depend on the amount of income. When closing the business on a lump sum basis for the last month, the following income will be taken into account: Cumulatively obtained during the period of running a business.

In a given tax year, obtained until the date of cessation of business activity From the previous tax year Example Mr. Michała ended his business activity on August , which means that he will be removed from the register of phone number list entrepreneurs from September . In his business, he chose lump-sum taxation and calculated the health insurance premium based on the current year's revenues. The last declaration submitted to ZUS covers the settlement of the month of August and must be submitted by September.



Mr  Michał achieved cumulative income from January to the end of August in the amount of PLN , , which means that in for August he will pay a health insurance premium of PLN . . Closing the business - annual settlement of health insurance premiums Many entrepreneurs had doubts whether if they closed their business during or already in , but before the deadline for the annual settlement of health insurance contributions, are they obliged to submit such eurs should have no illusions that if they have closed their business, they still have to settle the health insurance contribution annually. Annual settlement of health insurance premiums The annual assessment basis will be business income less the amount of paid pension, disability, sickness and accident insurance contributions - if they are not included in tax deductible costs.