What principles the health insurance premium
Nov 26, 2023 6:01:29 GMT
Post by account_disabled on Nov 26, 2023 6:01:29 GMT
The deadline for payment of contributions for December was January , . In this situation, if you are entitled to deduct the health insurance contribution, it may be deducted, but only from the advance payment generated for the month of January . Example Mrs. Krystyna has chosen to be taxed with a flat tax in her business activity, so she can deduct the health insurance contribution from her income for January or include it in tax deductible costs in this period. The condition is that the health insurance premium has been paid. However, matters become more complicated.
If the entrepreneur decides to change the form of taxation in . Change in the form of taxation in and deduction of health insurance contributions for December Changing the form of taxation, if the entrepreneur continues business activity, is possible until photo editing servies the th day of the month following the month in which the first income was obtained, most often it is February each year. At this point, the question arises on can be deducted. The health insurance premium for December paid in January can only be deducted in the settlement for January.
Additionally, the form of taxation chosen by the entrepreneur in will be important. Example In , Ms. Lucyna chose lump-sum taxation, but she came to the conclusion that considering her income and costs, it would be more reasonable to switch to the tax scale. Therefore, it decided to change the form of taxation from a lump sum to general principles - tax on a scale. Due to the above, the health contribution for December was calculated on the basis of income and paid by January , . Even though of this contribution could be deducted on a lump sum basis, after changing the form of taxation from January.
If the entrepreneur decides to change the form of taxation in . Change in the form of taxation in and deduction of health insurance contributions for December Changing the form of taxation, if the entrepreneur continues business activity, is possible until photo editing servies the th day of the month following the month in which the first income was obtained, most often it is February each year. At this point, the question arises on can be deducted. The health insurance premium for December paid in January can only be deducted in the settlement for January.
Additionally, the form of taxation chosen by the entrepreneur in will be important. Example In , Ms. Lucyna chose lump-sum taxation, but she came to the conclusion that considering her income and costs, it would be more reasonable to switch to the tax scale. Therefore, it decided to change the form of taxation from a lump sum to general principles - tax on a scale. Due to the above, the health contribution for December was calculated on the basis of income and paid by January , . Even though of this contribution could be deducted on a lump sum basis, after changing the form of taxation from January.