BS&O Alert No 12/2024

From 1 January 2025, the base for calculating the minimum health insurance contribution will be limited to 75 percent of the minimum wage and the payment of health insurance contributions on income from the sale of fixed assets will be abolished. Major changes in the contribution are planned for 2026.

Other topics include:
  • State Labour Inspection: the priority is to control the legality of employment and safety
  • The Social Insurance Institution (ZUS) explains how to settle contributions during the contribution holidays
  • From January, higher subsidies from PFRON for the salaries of disabled persons
  • Important interpretations and rulings
  • Important dates for accountants