From 1 January 2022, a package of acts (mainly tax) under the Polish Governance will enter into force. One of the most severe changes for entrepreneurs assumes that they will no longer be able to deduct health insurance contributions from tax under the current rules. No wonder many of them are already wondering how to lower their liabilities.
Experts suggested that companies could save, for example, on the early payment of health insurance for December 2021. They recommended paying it this year, thanks to which it was to be possible to deduct it.
– Until the changes enter into force, i.e. until January 1, 2022, the current rules apply. Therefore, if the contribution for December is paid this year, I do not see any obstacles to its deduction from income – said the director of the income tax department at the Ministry of Finance, Aleksander Bearingkowski. As he added, the date of payment is the key here. – A transfer in January, despite the fact that it is a contribution for December, will make it impossible to deduct – he stressed.
This approach was confirmed by Agata Wiśniewska-Półtorak, director of the income implementation department of the Social Insurance Institution Headquarters. – Contribution for December can be paid this month. Such a practice was used so far by budgetary establishments, because they had to close the budget year – she emphasized.
Dziennik Gazeta Prawna