Post by account_disabled on Nov 19, 2023 5:04:10 GMT
The income will be settled by the proxy in the annual tax return PIT- Since the introduction of new regulations by Polish Order, the calculation of health insurance contributions from the remuneration of a proxy appointed under the resolution has become controversial. Proxy's remuneration and ZUS health insurance contribution We have already agreed that a proxy employed under an employment contract or mandate contract will have a health insurance contribution calculated on general terms. As for the health insurance premium.
After the introduction of the Polish Order there was considerable confusion around this topic. Until the end of , the income obtained under the resolution was not subject to health insurance contributions, unfortunately, starting from January , , this changed. Interestingly, until June , , there was no provision that would indicate that the health insurance contribution should be calculated on this type philippines photo editor of remuneration, only from July , , a more precise provision was introduced into the Act. Starting from July , , the Act on the settlement of health insurance premiums includes a provision which clearly states that the proxy's remuneration is covered by health insurance premiums. However, social security contributions are not collected from the proxy's remuneration.
This method of settlement is also confirmed by the Social Insurance Institution ZUS in its individual tax interpretations. In one of them of December , , decision No. ZUS confirmed that the remuneration of the proxy performing this function on the basis of the appointment letter is not subject to social insurance Article of the Act on the social insurance system . However, in accordance with the Act on health care benefits, such remuneration should be subject to a monthly health insurance contribution calculated at the rate of % of the calculation basis, which includes the amount of remuneration obtained for performing this function.
After the introduction of the Polish Order there was considerable confusion around this topic. Until the end of , the income obtained under the resolution was not subject to health insurance contributions, unfortunately, starting from January , , this changed. Interestingly, until June , , there was no provision that would indicate that the health insurance contribution should be calculated on this type philippines photo editor of remuneration, only from July , , a more precise provision was introduced into the Act. Starting from July , , the Act on the settlement of health insurance premiums includes a provision which clearly states that the proxy's remuneration is covered by health insurance premiums. However, social security contributions are not collected from the proxy's remuneration.
This method of settlement is also confirmed by the Social Insurance Institution ZUS in its individual tax interpretations. In one of them of December , , decision No. ZUS confirmed that the remuneration of the proxy performing this function on the basis of the appointment letter is not subject to social insurance Article of the Act on the social insurance system . However, in accordance with the Act on health care benefits, such remuneration should be subject to a monthly health insurance contribution calculated at the rate of % of the calculation basis, which includes the amount of remuneration obtained for performing this function.