Changes for management board members

The most significant changes

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 most significant changes are listed below:

Mandatory health insurance contributions

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.

Non-deductible health insurance contributions

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.

Who would be affected by the changes?

The changes apply to all members of the management board who perform tasks pursuant to a resolution, including the company’s partners.

How can we help?

prepare a cost-effective remuneration structure for management board members, including partners,
analyze the current remuneration structures in terms of legal and tax risks, including the risk of the so-called hidden dividends to shareholders,
analyze the introduction of non-wage forms of remuneration, including additional benefits and incentive programs,
increase the awareness of management board members about the financial implications of the Polish Deal by preparing appropriate comparative calculations and conducting workshops.

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