The refund of the overpaid health insurance contribution for 2022 arising from its annual settlement results in the obligation to adjust tax expenses, tax base or income, depending on the applied form of taxation, as well as the related adjustment of the annual tax return.
In the reply of the Ministry of Finance of 1 June 2023 to journalists' questions (published on the eureka website of the Ministry), the Ministry explained the consequences of the refund of overpaid health contributions as a result of the annual settlement of these contributions.
More information available in our alert.
Other topics covered include:
- Mandatory provision of water to employees without tax consequences
- The potential increase in ZUS contributions for entrepreneurs in 2024 can already be estimated
- The EU is consulting a set of Sustainability Reporting Standards
- Important interpretations and rulings
- Important dates for accountants
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