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Afrinrubi

In the light of the Act on the social security system, persons conducting non-agricultural business activities include: physical people, partners of a civil partnership of natural persons. This means that when determining the amount of the health insurance contribution,  from each company: from a sole proprietorship and from a civil partnership will be taken into account. Example Mr. Michał runs a sole proprietorship business taxed with a flat tax and, starting fro.

He also became a partner in a civil partnership, in which he also chose to be taxed with a flat tax. In such a case, the basis for calculating the health insurance contribution will be the sum of income from the civil phone number list partnership and individual business, on the sum of which a health insurance contribution of . % will be calculated. Example Ms. Ilona is a partner in a civil partnership in which all partners chose a flat-rate income tax, but additionally.



In her own name, Ms. Ilona chose a flat tax as a form of income taxation. In such a case, the health contribution will be calculated separately for a lump sum in a civil partnership, depending on the amount of income attributable to the partner, and separately from the income in a sole proprietorship. Important! Starting from , the ZUS DRA declaration has been extended to include a new block XI, in which the payer indicates the form of taxation and the amount of income or revenue.