Method of settling the overpayment

Afrinrubi

Although there are no specific guidelines or information from the Ministry of Finance. This answer is also provided The general rule is that if the premiums paid were expensed, the received refund of the overpayment is settled as a cost adjustment. However, in the case of deducting contributions from income, the refund of the overpayment must be settled in the annual tax return. The entrepreneur cannot independently choose the method of settling the overpayment received. We do not show the refund of overpayment of contributions that were not settled, i.e. contributions paid above the limit  Flat-rate income tax.

The entrepreneur will add % of the received amount of overpaid health insurance premiums to the revenues for and will tax it at a flat rate appropriate to the business activity. If an entrepreneur uses different lump phone number list sum rates, a proportional addition is made to the revenues in individual rates Settlement of received overpayment of health insurance contributions in accordance with Art. section a of the Act on flat-rate income tax on certain income earned by natural persons is reported after the end of in the annual business activity tax return.



If the overpayment remains on our ZUS account and is "consumed" for current payments. In such a case, the entrepreneur will not have the right to deduct % of the health insurance premium paid in . He will no longer have to settle the overpayment of contributions after the end of , as long as the overpayment is fully used. At this point, it should be noted that the inclusion of the overpayment that is on the ZUS account for current payments in is quite a complex and multi-threaded topic, because payments to ZUS include not only the health insurance contribution, but also social contributions and PF contributions. In such a case, the issue should be  of health insurance premiums in terms of income tax will be determined.