The new regulation will lower effective contributions for business owners who pay taxes under so-called “general rules” (zasady ogólne), a flat 19% rate, or a lump-sum tax on recorded revenue, provided that their income remains below a specified threshold.
Those who are taxed under general rules or the flat 19% rate will pay a contribution calculated at 9% of 75% of the minimum wage up to 1.5 times the average wage, which in September was 8,613.14 zloty (€2,025.08) per month. Higher earners will pay an additional 4.9% on income exceeding that threshold.
Business owners who pay a lump-sum tax on recorded revenue will pay a 3.5% surcharge on earnings above a threshold of three times the average wage. The changes will not affect salaried employees, who will continue to pay a health contribution of 9% on their income.
On track to Somalia levels of self employment because the system pushes you toward it while eroding 3rd least funded healthcare system in the EU. We’re speedrunning what US did because both conservatives and liberals can only copy US, otherwise they lose media support.