In accordance with the provisions contained in the so-called Polish Lada at the beginning of 2022, new provisions will come into force, according to which it will be different car sales, and the health contribution in 2022. will be addicted to it – as with any other financial transaction. This means that vehicle trade – oh so far treated as operating income – subject to additional tax burdens. Thus, every citizen planning to sell a car must take into account the need to pay fees that were not applicable in previous years.
This issue should be of particular interest to both private individuals and entrepreneurs. Anyone who earns income from the sale of cars will have to pay a health insurance premium. The legislator combined these two elements, which forces the fulfillment of further requirements. However, you need to know what this procedure looks like in the case of individual forms of tax settlements. Car sales a health care contribution – what do the introduced regulations say?
Car sales and the health insurance premium in 2022 – a procedure in various forms of settlements
Changes introduced by Polish Order, which relate to car sales and health insurance, include the following forms of taxation:
- flat tax;
- lump sum taxation;
- tax scale.
In each of the above-mentioned cases, the rules for calculating the premium for compulsory health insurance are slightly different. Before proceeding with the sale of a vehicle to a client or contractor, it is necessary to know the details contained in the legal provisions.
Car sales and health insurance premium in 2022 – flat tax
Car sale by persons who pay flat tax, it is treated as income from activity. As a result, the purchase of any car through a leasing contract is associated with the need to pay an additional fee. The costs must then include the price of the subject of the transaction, while the basis for the health insurance contribution is income. This increases with the difference between the purchase and transfer amounts of the means of transport.
Car sales and the health insurance premium in 2022 – a flat rate
People running their business according to the lump sum rules have to pay 3 percent. tax on total income. At the beginning of 2022, the amount of the health insurance contribution is influenced by income and the costs of obtaining it, and therefore some taxpayers will exceed the limit of fees for the National Health Fund faster. The increase in the value of a given car increases the income, and therefore also the premium allocated to state medical care.
Car sales and the health insurance premium in 2022 – tax scale
As in previous cases car sale by citizens accounting for the tax scale, it is also treated as income from business activity and is subject to health insurance. The basis for calculations here is income proportional to income, so in fact the value of the second factor determines the level health contributions in 2022.
Car sales and the health insurance premium in 2022 – where are the changes coming from?
Originators Polish Deal by design they want more money in the taxpayers’ pockets. It is known, however, that this approach carries costs that must be covered by wealthier citizens or entrepreneurs. One of the areas of searching for budget revenues was considered car sales, and the health insurance premium in 2022. it will act as a fiscal burden guaranteeing that budget holes will be patched.
Overall, a lot of people involved vehicle trade purchased from leasing may lose on the introduced regulations. Linking your health insurance premium to your car sales revenue or income reduces your final profit. According to the legislators, such a solution meets the needs of the society, but unfortunately for many citizens the new law means a reduction in net financial benefits.
Car sales and the health insurance premium in 2022 – how to calculate it?
There is no doubt that in connection with the Polish Government, calculating the amount of the health insurance premium is even more complicated than before. All entrepreneurs running various types of activity must take into account other factors to correctly determine the value of the tax paid. When it comes to selling cars, the first thing to pay attention to is the tax base. In the case of lump sum and flat tax, the amount of the contribution is influenced by the income, and on the tax scale – by the income.
In addition, the health contribution in 2022 will cease to be deductible, which is a huge change compared to the previous fiscal regulations. The financial burden related to the sale of cars may increase by several thousand zlotys, and in some cases even several thousand zlotys. It all depends on the prices they are at vehicles for sale taken out from leasing. Either way, every entrepreneur will see clear differences in their budgets.
In the second half of January 2022, free calculators enabling the calculation of health insurance contributions after the entry into force of the Polish Deal should appear on state websites. There are many tools of this type created by external companies on the web. It is a good idea to use them to understand the effects of a linkage health premiums with selling cars.