Runs a non-agricultural business

Afrinrubi

Settlement of health insurance contributions in the case of running several types of business activity is described in detail with examples in the linked publication . The ZUS body issued a guide in which it referred to how the health insurance contribution should be calculated if a person and additionally earns income in commercial companies. Below are two examples for better understanding. Example Mr. Teodor runs a business registered in CEIDG, which is taxed on a tax scale, and is also a partner in two limited partnerships.

In such a case, he or she pays a health insurance contribution on the amount of income obtained in a sole proprietorship and one health insurance contribution on the basis of % of the average monthly salary in the phone number list fourth quarter of the previous year. Example Mrs. Ilona is a partner in a sole-shareholder limited liability company, a limited partnership and a general partnership, which is a CIT taxpayer. In such a case, Ms. Ilona will pay the health insurance contribution on the basis of the product .



Of the average monthly salary in the fourth quarter of the previous year. The correctness of such proceedings is also confirmed by the ZUS authorities in the issued individual tax interpretations. In one of them, dated October , , case number: DI the applicant asked the following question. He runs a sole proprietorship JDG registered in CEIDG, is a limited partner in limited partnerships and a shareholder in a multi-person limited liability company, and is additionally employed under an employment contract.