Entrepreneur's health contribution - exemption from paying it
A person running a non-agricultural business activity, with an established right to an old-age pension, is not obliged to be subject to social insurance. Retirement and disability insurance is voluntary here and is possible only at the request of the person concerned. Voluntary application for social insurance means that you also have to be covered by accident insurance. In terms of sickness insurance, the entrepreneur-retired is not voluntarily to join. The obligation to be covered by sickness insurance applies only to the person who is obligatorily subject to retirement and disability pension insurance. And the health premium?
In the case of a person entitled to a retirement pension and running a non-agricultural business activity, it will be compulsory to pay the health insurance contribution. In addition, it will pay them for two titles:
- from non-agricultural business activity,
- received retirement benefit.
Health premium - insurance for each title separately
If the insured person obtains income from more than one title where health insurance is required, then the health insurance premium must be deducted from each of these titles separately. Such a provision was included in the Act on health care services financed from public funds of August 27, 2004, Art. 82 sec. 1. This provision also applies to persons with an established entitlement to a disability pension, except for persons receiving a disability pension.
Health contribution - relief for the "disability pensioner"
The legislator provided for an exemption from paying health insurance contributions for non-agricultural business activities for people receiving a disability or old-age pension. This exemption is available only to people whose retirement or disability benefit does not exceed the monthly minimum wage, i.e. in 2017 - PLN 2,000. In addition, such a person must also meet the following conditions (due to business activity):
- monthly income does not exceed 50% of the lowest old-age pension (PLN 500 in 2017),
- pays income tax in the form of a tax card.
What is a retirement or disability benefit?
Retirement or disability benefit means the gross amount together with the nursing supplement, and in the case of a survivor's pension also with the supplement for a full orphan, excluding:
- other allowances, allowances, cash benefits and
- energy lump sum, cash equivalent for the right to free coal and coal allowance.
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Attention! When determining the income from activity, in the case of a pensioner running several types of activity (e.g. individually on the basis of an entry in the register of business activity and in the form of a general partnership), the total income obtained by him from each type of activity should be taken into account. |
Disabled entrepreneur and the health insurance premium
In the case of an entrepreneur with a certificate of disability, a health insurance premium is not required. Certain conditions must of course be met (Art. 82 (9) of the Act on health care services financed from public funds). Health insurance contribution is not compulsory for people with moderate or severe disability, if the person:
- earns income in the amount not exceeding 50% of the lowest retirement pension (i.e. from March 2017, PLN 500) or
- pays income tax in the form of a tax card.
A disabled person with a moderate or severe degree of disability, who runs a business and is his only source of income, may benefit from one more relief. It consists in the fact that it can pay health insurance in the amount not exceeding the amount of the personal income tax advance due. It is possible as long as its activity is taxed according to general rules.
A disabled entrepreneur who settles income tax in the form of a lump sum on recorded revenues or in the form of a tax card cannot take advantage of this relief.
ZUS documents and exemption from paying health insurance
Despite the fact that persons with an established right to an old-age or disability pension do not have to pay health insurance contributions, they are still covered by this insurance. Hence, they are obliged to submit settlement documents to the Social Insurance Institution. When filling them in, they must enter an amount not lower than 75% of the average monthly salary in the enterprise sector in the fourth quarter of the previous year as the basis for calculating health insurance contributions (in 2018, the basis for calculating health insurance contributions is PLN 3,554.93), inclusive with payments from profit, and they enter PLN 0.00 as the premium amount for this insurance.
