Limited joint-stock partnerships after the entry into force of the Polish Deal were supposed to be a way to avoid the tax consequences of the new regulations and a alternative for sole proprietorships form.
Proposition of seemingly minor changes to the acts on health care services financed from public funds (Journal of Laws of 2021, item 1285, as amended) and the social security system (Journal of Laws of 2021, item 423, as amended) ) may have a huge impact on the situation of partners, including those who have just changed the form of their business to SKA. It provides for the full contribution of the SKA general partners, which means the necessity to pay health and social insurance contributions from January 1, 2023.
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