I can give you a primer on the system for independent contractors in Poland:
-Flat minimal monthly pension contribution either filed as a business expense or just deducted from gross income - subtly different, but functionally the same as long as you have income. Calculated as the pension contribution of someone making 60% of the average wage - the exact number is published on an annual basis.
-Income tax: every January you can select one of several schemes:
1. Two brackets - 17% and 32% with the first 30k PLN ($7k USD) tax-free and ability to file taxes together as a married couple, in which case you effectively average out your and your spouse's incomes and pay taxes accordingly.
2. 19% flat rate, no tax-free range, no rules like for marriages.
3. 12% flat rate, mostly same as 2., except on top of that you can't file business expenses. There a few different rates in this scheme, but IT generally falls under the group charged 12%.
Healthcare contributions depend on tax scheme chosen above and are calculated as a percentage of gross income from the previous month minus deductions and expenses.
1. - 9%, 2. - 4,9%, 3. - 3%.
That is mostly it. Regular employees have more complicated rules with employer contributions on top of gross income and small deductions like for living sufficiently far from the workplace, having an internet connection and whatnot, but they don't add up to much.
-Flat minimal monthly pension contribution either filed as a business expense or just deducted from gross income - subtly different, but functionally the same as long as you have income. Calculated as the pension contribution of someone making 60% of the average wage - the exact number is published on an annual basis.
-Income tax: every January you can select one of several schemes:
1. Two brackets - 17% and 32% with the first 30k PLN ($7k USD) tax-free and ability to file taxes together as a married couple, in which case you effectively average out your and your spouse's incomes and pay taxes accordingly.
2. 19% flat rate, no tax-free range, no rules like for marriages.
3. 12% flat rate, mostly same as 2., except on top of that you can't file business expenses. There a few different rates in this scheme, but IT generally falls under the group charged 12%.
Healthcare contributions depend on tax scheme chosen above and are calculated as a percentage of gross income from the previous month minus deductions and expenses.
1. - 9%, 2. - 4,9%, 3. - 3%.
That is mostly it. Regular employees have more complicated rules with employer contributions on top of gross income and small deductions like for living sufficiently far from the workplace, having an internet connection and whatnot, but they don't add up to much.