Starting 1st of January 2022 new regulations were introduced in Poland changing how health insurance contribution is calculated.
Persons subject to health insurance contribution
- employees employed on employment contracts ( including the civil law contracts and contract for specific work);
- civil law contractors;
- entrepreneurs;
- persons co-working with entrepreneur;
- partners of limited partnerships (limited partners and general partners),
- a partner of a one-person limited liability company;
- persons appointed to perform functions (eg a member of the Management Board) who simultaneously receive remuneration for this.
Persons not subject to health insurance contribution
- contractors for specific projects,
- partners of limited liability companies,
- partners of limited joint-stock partnerships,
- shareholders of a joint-stock company,
- shareholders of a simple joint-stock company making a contribution to the company, by providing work.
These people shall not be registered into ZUS for health insurance.
The obligation of reporting to ZUS:
As of January 1, 2022, all health contribution payers are obligated to send monthly declarations into Social Security Office.
Dates for submitting monthly declarations and the date of payment of contributions:
The deadlines for sending declarations with name reports and payment of contributions are as follows:
– by the 5th day of the following month: government owned establishments;
– by the 15th day of the following month: joint stock companies, limited liability companies
– by the 20th day of the following month: other payers of contributions, including natural persons paying contributions exclusively for themselves.
Important!
New obligation to report to ZUS for health insurance regarding persons who have been appointed to perform functions under the act of appointment, eg Proxy, Member of the Management Board and who simultaneously receive remuneration for this.
In the previous year, persons receiving remuneration for appointment in company bodies did not have to pay health insurance contributions. From this remuneration basic tax deductible costs (PLN 250) and tax advance was calculated.
In 2022, the calculation of these salaries will change and in addition, the obligatory health insurance contribution of 9% will be charged.
Obligation of registration into ZUS:
Due to changes in persons subject to payment of health insurance contributions, it is required to submit a registration to the Social Security Office for health insurance coverage.
This is obligation of contribution payer who pays the remuneration.
Persons performing functions by appointment will be subject to health insurance from the date of their appointment until the date of their dismissal.
From what date is obligatory health insurance contribution:
Remuneration for persons holding functions by appointment paid in 2022 is subject to the obligatory calculation of the health insurance contribution of 9%.
The basis for calculating the health insurance contribution for these persons will be the amount corresponding to the amount of the remuneration received for the appointment.
The company pays the calculated contribution into ZUS.
According to the ZUS recommendations, the period for which the remuneration is paid is important. If the remuneration is paid in 2022 but concerns the period e.g. year 2021, then there is no obligation to calculate and collect health insurance.
Authors: Andrew Davis, Karolina Kot-Ciosek, Monika Bień
