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Lump‑sum tax calculator — rates & advancesTable of contents
Health contribution is one of the key factors affecting lump‑sum profitability. Unlike the scale or flat tax, it is not a percentage of income — it is threshold‑based and depends on revenue. This mechanism often surprises entrepreneurs.
The starting point is Lump‑sum — basics, and you can estimate in the lump‑sum calculator.
Under lump‑sum, the contribution depends on annual revenue level. Crossing a threshold can increase the contribution even if costs stay the same. That is why you should monitor revenue annually, not just the tax itself.
The health contribution is a real cost. Even with a low lump‑sum rate, a higher contribution can make total burden higher than on the scale or flat tax. A proper comparison must include the contribution.
See: Lump‑sum vs scale and flat tax.
A reliable revenue register helps predict whether you are close to a higher threshold. With seasonal revenue, use a simple revenue calendar to avoid unexpected jumps.
More on records: Revenue register on lump‑sum.
Lump‑sum requires an annual settlement that verifies whether the contribution was correct. It is the moment when the final revenue level is confirmed.
Details: Lump‑sum — annual settlement.
No numbers: An entrepreneur has stable revenue but signs a larger contract mid‑year. Revenue crosses the threshold and the contribution increases, changing lump‑sum profitability.
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