Changes to the Social Insurance Institution

The Polish Deal, apart from changes in the scope of personal income tax, also introduces changes in the scope of mandatory social and health insurance.

The most important of them are

• elimination of the possibility of deducting health insurance contribution from the tax due – changes for employees, entrepreneurs and members of the management board appointed under the resolution 
• change of the basis for the calculating health insurance for entrepreneurs 
• covering the revenues obtained due to appointments to the management board pursuant to the resolution by compulsory health insurance 
• introduction of a procedure for reimbursement of overpaid health insurance contributions for entrepreneurs 
• change of the date of payment of social and health insurance contributions – by the 20th day of the month after receipt of the income 
• introducing the obligation for entrepreneurs to submit monthly ZUS DRA settlement declarations 

Other changes

The Polish Deal also introduces for many other changes in the area of ​ Personal Income Tax (PIT) and Social Insurance Institution (ZUS).  

The most important of them are: 

• limiting the form of taxation of income from private rental to a lump sum 
• introducing a tax exemption for persons returning to Poland 
• introducing a lump sum on foreign income for individuals returning to Poland (PLN 200,000 per year) 
• introducing a PIT tax exemption for parents bringing up at least 4 children up to a certain limit 
• extending the possibility of submitting a marriage tax return to persons who were not married for the entire tax year 
• changes in the depreciation of buildings and the assets used introduced into business activities