This year there is no health insurance premium when selling a car after leasing

Entrepreneurs are exempt from paying health insurance premiums not only when selling fixed assets, but also when selling cars they purchased after a lease expires. Last year, this was different, we read in Thursday's "Rzeczpospolita."

As "Rz" points out, this concerns changes in the settlement of health insurance contributions, which are effective from 1 January 2025. This means the elimination of the obligation to calculate them when selling assets used in the company.

"Rzeczpospolita" reminds us that, under the regulations introduced by the Polish Deal , an entrepreneur who buys a leased car and uses it for personal use must still account for its sale (unless they wait six years). They will pay personal income tax (PIT) on their income (which is the basis for taxation on a scale and a flat rate). They also had to calculate health insurance contributions until the end of 2024, the newspaper points out.

Marta Szafarowska, a tax advisor and partner at Gekko Taxens, explains in Thursday's "Rz" that, as of January 1, 2025, certain income no longer needs to be included in the health insurance contribution calculation base. She cites the new wording of Article 81, paragraph 2zd, item 3 of the Healthcare Services Act, which refers to the Personal Income Tax Act. "It follows that the sale of a leased car for private use does not affect the amount of health insurance contributions," we read.

The newspaper emphasizes that the Ministry of Health shares this view. "An entrepreneur who settles their tax returns using the scale or the linear PIT method does not include income from the sale of a car used for business purposes under an operating lease agreement and then purchased as private property in the basis for calculating health insurance contributions," we read in response to a question from Rzeczpospolita. (PAP)

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