Guides
Lump-sum tax — who it suits and when it makes sense
Who can choose lump-sum tax, what limits apply and when it is truly beneficial. Practical criteria and a quick decision checklist.
Lump‑sum — annual settlement and PIT‑28
How annual lump‑sum settlement works: PIT‑28, required data and common mistakes. Step‑by‑step guide.
Lump‑sum rates — how to choose the correct PKWiU rate
Rates depend on activity type. Learn how to choose the correct rate, when multiple rates apply and how to avoid mistakes.
Lump‑sum and ZUS — social contributions and obligations
Which ZUS contributions apply under lump‑sum, what is mandatory and what depends on reliefs. A short guide for sole proprietors.
Health contribution for sole traders — rules, rates and settlement
How to calculate the health contribution in sole proprietorship and compare tax forms correctly.
Health contribution on lump‑sum — thresholds and rules
How health contribution works under lump‑sum: revenue thresholds, annual settlement and impact on profitability.