Healthcare contribution and several activities

Many people run multiple businesses: a sole proprietorship taxed under a flat-rate system, additionally being a partner in a limited partnership, and the sole partner in a limited liability company.

In such a case, health insurance contributions will apply as follows:

• From operating the sole proprietorship business.
• An additional contribution for being a partner in both the limited partnership and the sole proprietorship with limited liability (in 2022, this amounts to 559.89 PLN).

These matters are under the Act on the Social Insurance System (Journal of Laws from 2022, item 1009, as amended) in articles 79, 80, 82, and 242.

According to Article 82(2), when an insured person earns more than one income, the health insurance contribution is paid separately for each earned income. The term "separate income" refers to income taxed separately within each of the tax forms. In the case of running multiple businesses, the health insurance contribution must be calculated separately for each tax form. For income tax scale and flat tax, the basis for calculating the contribution is the sum of income, and for a flat-rate tax, the sum of revenue for each of the respective tax forms.

This opinion can be found in decision no. 455 issued by the Social Insurance Institution (ZUS) Branch in Gdańsk on July 13, 2022.

Author: Dorota Szwebs / Kurdynowski Accounting Office in Bydgoszcz