New health contribution calculation rules for entrepreneurs from 2025
The act changes how the annual health insurance contribution base is calculated for individuals running businesses taxed under general rules, flat tax, or lump sum. It introduces detailed rules on what is included in income or revenue for contribution calculation and what is excluded. It also sets minimum contribution bases for 2025.
Key points
The method for calculating the health contribution base for entrepreneurs changes, basing it on business income or revenue, reduced by paid social security contributions (if not treated as costs).
Specifies which business revenues and costs are included or excluded when calculating the health contribution base.
Introduces the option to voluntarily include certain revenues (e.g., from the sale of fixed assets) in the health contribution base.
Sets the minimum health contribution base for 2025 at 75% of the minimum wage.
The new health contribution calculation rules will apply to contributions due from February 1, 2025.
58%
VOTING RESULTS
2024-11-27
For
248
Against
6
Abstain
171
Status:
Enacted
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