Revenues obtained are within
Amount constituting the product of the number of months in a calendar year subject to health insurance and the minimum wage applicable on the first day of the contribution year, the basis for calculating the health insurance contribution for this contributiod in the linked publication how the minimum health insurance contribution should be understood Flat-rate income tax The annual health insurance contribution base is calculated as the product of the number of months in a calendar year subject to health insurance and the amoue average monthly.Remuneration in the fourth quarter, if the the limits respectively: up to . Months of running a business are taken into account. Example: Mr. Bartosz closed his business activity in as of July , which means that in the annual phone number list settlement of the lump-sum health insurance contribution, he will take into account months of being covered by health insurance. Example Mrs. Julita ceased running a business as of Septemb.
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Throughout this period, she was taxed according to the tax scale, so the health insurance contribution was paid on income. In the last submitted ZUS declaration for the month of August to September , the basis for the health insurance contribution included the income for the month of July . In such a case, for the annual settlement of the health insurance premium, Mrs. Julita will take into account the income she received for the entire period of running her business in - from Jn year is the higher amount. Reaanuary to August.
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