Reductions for Entrepreneurs in Health Insurance Contributions

This paper describes the reductions for entrepreneurs in health insurance contributions. Only entrepreneurs from specific social groups can take advantage of said reductions. They apply only to people retired, on pensions or handicapped. The reductions are also dependent on the potential recipient&#...

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Bibliographic Details
Main Author: Paweł Lenio
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2014-09-01
Series:Prawo Budżetowe Państwa i Samorządu
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Online Access:http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.032
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Summary:This paper describes the reductions for entrepreneurs in health insurance contributions. Only entrepreneurs from specific social groups can take advantage of said reductions. They apply only to people retired, on pensions or handicapped. The reductions are also dependent on the potential recipient's income and revenue of the company. Handicapped entrepreneurs can benefit from some additional privileges as well. Author analyzes the legal regulations behind these reductions and exposes their shortcomings which cause the benefits to be rarely used.
ISSN:2300-9853
2353-7086