Another group covered by the changes are members of the management board who perform tasks on the basis of appointments pursuant to a resolution.
The Polish Deal introduces an obligation to pay health insurance contribution on remuneration of individuals appointed to perform functions under the act of appointment (so far such remuneration has not been subject to the obligation to pay health insurance premiums). The contribution will be 9% of a management board member’s income.
As in the case of employees and entrepreneurs, management board members will not be able to deduct a part of the health insurance contribution from the PIT tax due.
The changes apply to all members of the management board who perform tasks pursuant to a resolution, including the company’s partners.
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