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Lump‑sum tax calculator — rates & advancesTable of contents
Lump‑sum tax affects PIT, but does not exempt you from ZUS. Social and health contributions are separate obligations. Below is a practical overview of what is mandatory and where reliefs apply.
Full context: Lump‑sum — basics and the lump‑sum calculator.
Lump‑sum defines how you calculate PIT. ZUS contributions are separate. Even with lump‑sum, you pay social and health contributions unless a statutory exemption applies.
Social contributions include retirement, disability, accident and (optional) sickness insurance. Their level depends on the base and any reliefs.
Under lump‑sum, the health contribution is threshold‑based on revenue. It is independent from social contributions. Details: Health contribution on lump‑sum.
Reliefs (e.g., start‑up relief, preferential rates) affect social contributions, but they do not change the lump‑sum tax rate. The tax is calculated the same way regardless of ZUS reliefs.
Profitability should be assessed together: tax + contributions. High contributions can offset the benefit of a low lump‑sum rate, especially with irregular revenue.
See: Lump‑sum vs scale and flat tax.
No numbers: An entrepreneur chooses lump‑sum because the rate is low. Revenue grows and the health contribution moves to a higher threshold, increasing total burden — requiring a comparison.
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