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Requests for an SME Ombudsman to calculate the health contribution adopted by the Extraordinary Commission on the evolution of codifications

9 February 2022 amendments supported by the Ministry of Finance regarding the provisions of the calculation of the health contribution for the…

9 February 2022 amendments supported by the Ministry of Finance regarding the provisions of the calculation of the health contribution for the…

9 February 2022 amendments supported by the Ministry of Finance on the provisions of the calculation of the health contribution for companies included in the Polish Deal.

SME spokesperson Adam Abramowicz in a letter from 29 December 2021 to Prime Minister Mateusz Morawiecki, and in January 2022, To the Secretary of State, Artur Sobon in the Ministry of Finance, he asked for urgent legislative changes to the so-called Polish Deal because of the very harmful provisions contained in the Act for entrepreneurs. In cooperation with Minister Artur Soboń and the Chairman of the Extraordinary Commission for Deregulation Member of the Polish Parliament Bartłomiej Wróblewski, solutions were developed to allow for the inclusion of remanent differences and depreciation deductions in the health contribution.

  • I am glad that the changes have gone in the right direction and Parliament has a chance to pass them before 20 February. At the moment, work should also begin in the Sejm as soon as possible on, inter alia, the rules for the calculation of income from non-agricultural activities for the purposes of health contributions. The income for the health contribution should be determined in the same way as for the purposes of the PIT, and entrepreneurs should be able to pay the health contribution on a monthly basis and only after the annual PIT statement has been submitted, the final contribution has been settled," said Adam Abramowicz, Ombudsman of Small and Medium Entrepreneurs.

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Tax updates

Changes to PIT and CIT tax rules

Increasing the PIT tax brackets, limiting the flat tax, and changes concerning CIT taxpayers may affect the cost-effectiveness of different taxation options.

Tax updates

Reporting of the result on TPR-C transactions only for the tax year to which the information relates – current position of KIS

The Director of KIS confirmed that the TPR-C should only show the transaction result for the tax year covered by the information.

Tax updates

Planned changes to transfer pricing legislation

Given the increasing number of intra-group transactions, the need to amend transfer pricing issues is increasingly important.