The year 2025 will bring several changes for entrepreneurs in Poland, including modifications in ZUS (Social Insurance Institution) contributions, VAT tax, and health insurance contributions. The new regulations aim to simplify existing policies and adjust them to EU requirements. Business owners must be prepared for these changes, some of which will come into effect as early as January 2025.
“Without a doubt, the most noticeable change for entrepreneurs due to its universality will be the regulation regarding the lump-sum health contribution,” says Beata Tęgowska, an expert in accounting and HR at Systim.pl. “Combined with the ‘contribution holidays,’ this will result in significant savings in this category of company expenditure. On the other hand, the burden related to social contributions will increase due to a rise in their calculation basis. Therefore, these measures will have a minimal impact on entrepreneurs,” explains Systim.pl’s expert.
Additionally, changes in the amount of property tax should be anticipated. “Entrepreneurs who are property owners or tenants, onto whom property owners pass on the burden associated with tax, will feel this increase,” adds Beata Tęgowska.
Another important piece of information for entrepreneurs in 2025 will be the proposed abolition of the obligation to integrate fiscal cash registers with payment terminals. This proposal will not affect the current method of sales reporting in the company. “Many companies have not made any efforts to adapt their processes, precisely because they were waiting for such a change,” comments Beata Tęgowska.
Changes in ZUS Contributions – Higher Business Costs
One of the most noticeable changes for entrepreneurs in 2025 will be an increase in ZUS contributions. “These contributions are directly related to the forecast average salary, which is expected to increase by 7.1% and amount to 8673zł. As a result, the base for social contributions will increase to 5203.80 zlotys, which will result in a total monthly contribution to ZUS at the level of 1773.96 zlotys, i.e., 173.64 zlotys more than in 2024,” calculates Beata Tęgowska, an expert at Systim.pl. The total annual increase will therefore be 2083.68 zlotys.
Changes in Health Insurance Contributions – New Rules, Lower Burden?
Another change that will come into effect from 2025 will be the introduction of a lump-sum health insurance contribution, which is supposed to simplify the system and bring savings to entrepreneurs. For entrepreneurs taxed on a flat rate, the health insurance contribution will depend on their income. The changes are expected to bring significant savings to most micro and small entrepreneurs.
VAT Tax and Excise Tax
From January 2025, new VAT rates for selected products will be in force. Modifications will also be made in excise tax, which will be particularly important for companies dealing with re-export of cars.
Income Tax and Tax Relief
Income tax changes include new rules for accounting for donations for Ukraine, advances in tax on bonds and mortgage notes, and new rules related to tax relief.
How to Prepare? Expert Advice
It would be advisable for companies to familiarize themselves thoroughly with the new regulations and consult their plans with accountants or tax advisors to avoid potential difficulties in adapting to the new requirements. One of the key aspects will be the update of accounting systems, particularly in relation to changing VAT rates and new rules for calculating health contributions. Many companies providing accounting software are already preparing for these changes.
“The year 2025 will bring many changes to doing business. Preparing for these novelties now can help avoid problems in the future and allow a smooth transition to new regulations,” concludes Beata Tęgowska.
Source: https://managerplus.pl/zmiany-dla-przedsiebiorcow-od-2025-roku-co-warto-wiedziec-juz-teraz-52988
