Polish Doctors Face Potential Tax and Work Hour Changes

New tax regulations in Poland are poised to alter the working conditions for a significant portion of the country's doctors. The government intends to introduce working hour limits for physicians operating on contracts, a move that could impact their flexibility and earnings.

Furthermore, the government plans to reduce the revenue threshold for accessing a flat-rate tax system. This system, currently available to entrepreneurs with up to 2 million euros in annual income, will be capped at 250,000 euros. While the exact number of doctors utilizing this tax scheme is unknown, it has gained popularity since the "Polish Deal" reforms, with nearly 1.3 million taxpayers now using it.

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The chamber does not have access to data on whether a doctor running a business is settling with a flat-rate tax or a linear tax. Based on conversations with colleagues, I assume these are the two most popular solutions, with a preference for the flat-rate tax.

According to the Polish Medical Chamber (NIL), the majority of doctors are not expected to exceed the new revenue limit for the flat-rate tax. However, the NIL acknowledges that the situation is still under analysis. High earners, particularly those on contracts rather than permanent employment, are more likely to be affected by these changes. Data from the Agency for Health Technology Assessment and Tariffs indicates that a small number of specialists on contracts earn over 100,000 PLN gross per month, a figure significantly higher than those on permanent staff positions.

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The information is quite new, so we are still analyzing it. Nevertheless, I think a large group of doctors will not be covered by this limitation, as their earnings do not exceed one million zlotys per year.