Premium in the annual settlement

Afrinrubi

However one rule seems to remain unchanged, namely the period in which this should be done. Starting from , entrepreneurs can deduct health insurance contributions: on income - by those who chose flat taxation up to the limit of Pwhile in it is P on income - by those who chose a flat-rate income tax in the amount of % of the health insurance premium paid In both cases, if deductions were made from income, revenue, tax base and then the entrepreneur received a refund of the deducted amounts in whole or in part , then in the tax return submitted for the tax year in which he received this refund, he adds the appropriate amounts previously deducted.

This rule also applies to deducted health insurance premiums Example In , Mr. Piotr settled his tax on a flat rate basis. After submitting the annual settlement of the health insurance contribution, it turned out that the phone number list contribution due for the entire tax year amounted to PLN , and PLN , was paid, which completely reduced the taxable income. From the annual settlement of the health insurance contribution, an amount of PLN , was to be refunded and Mr. Piotr received such a refund from ZUS in to his bank account. In such a case, Mr. Piotr will have to remembe.



That the amount of PLN , will increase the taxable income in the tax return for submitted by April , . Underpayment of health insurance  and income tax If the annual settlement results in an underpayment of the health insurance contribution, the difference must be paid to ZUS by May , . According to the regulations, deduction of this contribution, if any, is only possible in the settlement for the period in which the contribution was paid . rt has been taxing his business with a flat-rate income tax for several years. As a result of the annual settlement of the health insurance premium, there was an underpayment of PLN , . In this case, Mr. Hubert will have the right to reduce his income by PLN , PLN , x % in the settlement for May .