Most recent GU figures indicate that in the IV quarter of 2015, the average wage among entrepreneurs, including dividends, was 4280.80 PLN. This is significant, as the sum is the basis of healthcare contributions for single-person economic activity. As a result, the total cost of burdens borne by entrepreneurs in 2016 will be subject to tax deductions.
The sum of monthly social insurance contributions was already known, as it is based on 60 percent of the expected average wage according to the budget, and in the case of preferential contributions – 30 percent of the minimum wage in 2016. After the latest GUS publication we have all the data necessary to make the calculation, which enables us to conclude that the total sum of social insurance and healthcare contributions (including the voluntary one) will be 1121.52 PLN, while the lower contribution for those in the first two years of economic activity will be 465.28 PLN.
This means that the standard contribution for entrepreneurs will increase by 2.7 percent (29.24 PLN), while the preferential one will grow by as much as 4.3 percent (19.08 PLN). This is caused by the minimum wage growing faster than the average wage. In an effort to help the most vulnerable, the government paradoxically exerting negative influence on entrepreneurs who are just starting. The situation may be similar when budgetary assumptions with regards to average wage growth prove to be excessively optimistic.
Łukasz Kozłowski, economic expert of Employers of Poland