Polish employer incorrectly calculated health insurance contribution for new employee, questioning proper calculation method.
Question About Health Contribution Calculation
From January 27 of this year, we employed a worker with a monthly salary of 5000 zł. The employee works 8 hours daily. They submitted a PIT-2 declaration and standard costs of obtaining income are applied. Their salary for January amounted to 1000 zł.
Social security contributions financed from the insured’s funds amounted to 137.10 zł, and the health insurance contribution – 77.66 zł (9% × 862.90 zł). Are our calculations of the health insurance contribution correct?
Incorrect Calculation Method
No. The employer’s calculation method for the health insurance contribution was incorrect.
Correct Basis for Health Contributions
The basis for calculating the health insurance contribution is the basis for calculating the employee’s pension and disability insurance contributions after deducting social security contributions financed from the insured’s funds.