In current liabilities

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It will not be possible to reduce the taxable incomeincome by the ZUS contributions paid in this way, because the contribution was deducted on the original payment date, if taxation was chosen. on a flat or lump sum tax Underpayment of health insurance premium If there is an arrears, the health insurance premium will have to be paid additionally. Flat tax In this case, entrepreneurs will be able to reduce their income by the health insurance premium paid in the current settlement period or include it in tax deductible costs for this period. When it comes to flat tax.

You cannot forget about deduction limits .   In the author's opinion, this should be done based on the limits applicable in the year of health insurance premium payment Recorded lump sum Entrepreneurs paying a lump sum will reduce their income for the current period by  of the health insurance premium paid Tax scale Entrepreneurs photo editing servies on the tax scale do not have the right to deduct health insurance contributions and such a payment will not constitute a cost for them in their PIT.




As you can see, submitting a correction of the return for , but also in subsequent years, will cause a lot of confusion both on the tax and contribution side. Summary As a result of the correction of the return, the basis for calculating the health insurance premium may turn out to be both higher or lower , which would mean an overpayment or arrears in the health insurance premium. There are no provisions in the ZUS regulations that would clearly state what the rules of procedure will be in the case of submitted after June of a given tax year.