Post by account_disabled on Nov 25, 2023 10:14:03 GMT
At this point the question arises on what principles the health insurance premium can be deducted. The health insurance premium for December paid in January can only be deducted in the settlement for January. Additionally the form of taxation chosen by the entrepreneur will be important. Example In Ms. Lucyna chose lumpsum taxation but she came to the conclusion that considering her income and costs it would be more reasonable to switch to the tax scale. Therefore it decided to change the form of taxation from a lump sum to general principles tax on a scale.
Due to the above the health contribution for December was calculated on the basis of income and paid by January . Even though of this contribution could be deducted on a lump sum basis after changing the form of taxation from January to the tax scale of Mrs. Lucyna will no photo editing servies longer deduct her health insurance premium. Example In Mrs. Renata was taxed at the tax scale but she decided to change the form of taxation to a lump sum from . In her case the health insurance premium paid in January will not be deductible but for a different reason.
On a lump sum basis the health insurance on income and on a tax scale it is calculated on income. This means that Mrs. Renata will not reduce her January income by of the paid health insurance premium. Example Mr. Błażej paid a flat tax in but decided to change the form of taxation to a tax scale from . In his case the health contribution paid for December in January will also not reduce the taxable base because when choosing the tax scale we do not have the right to deduct the health contribution.
Due to the above the health contribution for December was calculated on the basis of income and paid by January . Even though of this contribution could be deducted on a lump sum basis after changing the form of taxation from January to the tax scale of Mrs. Lucyna will no photo editing servies longer deduct her health insurance premium. Example In Mrs. Renata was taxed at the tax scale but she decided to change the form of taxation to a lump sum from . In her case the health insurance premium paid in January will not be deductible but for a different reason.
On a lump sum basis the health insurance on income and on a tax scale it is calculated on income. This means that Mrs. Renata will not reduce her January income by of the paid health insurance premium. Example Mr. Błażej paid a flat tax in but decided to change the form of taxation to a tax scale from . In his case the health contribution paid for December in January will also not reduce the taxable base because when choosing the tax scale we do not have the right to deduct the health contribution.