Post by account_disabled on Oct 25, 2023 8:12:30 GMT 5
Choosing this form of taxation. Taxation of the free profession with examples Below we will show examples of what the taxation of freelancers will look like depending on the form of taxation they choose. In the examples described below it is assumed for simplicity that social contributions will be omitted in the calculation of the tax base.
Example Let's assume that a freelancer is a lawyer. We will present the calculation below taking into account all available forms of taxation. Let's see the calculations with the phone number list following assumptions: PLN – amount of revenue PLN – costs of obtaining income PLN – amount of income Tax by scale Calculating the tax according to the tax scale: PPLN - PLN PLN - tax at a rate – total income tax P.
Income amount Tax for Health insurance contribution of % Income tax and PLN PLN – total income tax PLN – health insurance premium PLN The amount of the flat tax In the flat tax form the lawyer will deduct a maximum of PLN of the health insurance premium paid from his income. With an income of PLN the health insurance contribution amounted to PLN and was paid so the amount of income can be reduced by the full amount of PLN .
Example Let's assume that a freelancer is a lawyer. We will present the calculation below taking into account all available forms of taxation. Let's see the calculations with the phone number list following assumptions: PLN – amount of revenue PLN – costs of obtaining income PLN – amount of income Tax by scale Calculating the tax according to the tax scale: PPLN - PLN PLN - tax at a rate – total income tax P.
Income amount Tax for Health insurance contribution of % Income tax and PLN PLN – total income tax PLN – health insurance premium PLN The amount of the flat tax In the flat tax form the lawyer will deduct a maximum of PLN of the health insurance premium paid from his income. With an income of PLN the health insurance contribution amounted to PLN and was paid so the amount of income can be reduced by the full amount of PLN .