The settlement of health insurance contributions in the case of running several. Types of business activity is describ in detail with examples in the link publication. The ZUS body issu a guide in which it referr to how the. When organizing health insurance contributionWhen organizing a should be calculat. If a person runs a non-agricultural business and additionally earns income in commercial companies. Below are two examples for better understanding. Example Mr. Teodor runs a When organizing business register in CEIDG. Which is tax on a tax scale, and is also a partner in two limit partnerships.
In such When organizing a case
He or she pays a health insurance contribution on the amount of income obtain in a sole proprietorship and. One health philippines photo editor insurance contribution on the basis of of the average monthly. Salary in the fourth quarter of the previous year. Example Mrs. Ilona is a partner in a sole-shareholder limit liability company. A limit partnership and a general partnership, which is a CIT taxpayer. In such a case, Ms. Ilona will pay the health insurance contribution. On the basis of the product of x of the average monthly salary in the fourth quarter of the previous year. The correctness of such proceings is also confirm by the ZUS authorities in. The issu individual tax interpretations. In one of them, dat October , , case number.
The applicant ask the following question
He runs a sole proprietorship JDG register in CEIDG, is a limit partner in limit partnerships and a shareholder in a multi-person limit liability company, and is additionally employ under an employment contract. The question concern the calculation and payment of health insurance premiums. In the opinion of the applicant, he should pay a health insurance contribution for business activities enter in CEIDG and one health insurance contribution bas on of the average monthly remuneration.