The value of depreciation write-offs made

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The initial value of the fixed asset Amortization until the end of Amortization in The undepreciated value of a fixed asset. In this case, when calculating the income for calculating the health insurance premium, depreciation write-offs made by the end of will not be taken into account, so the calculation will be as follows: Due to the fact that the calculation results in a loss income of  was assumed to calculate the health insurance contribution: Profit from selling The initial value of the fixed asset  Income from sales in PIT Income for calculating health insurance premiums.
  
Let's see what the settlement of the health insurance premium will look like if the purchase took place after and no depreciation philippines photo editor was charged until the end of . Example Mr. Paweł purchased a fixed asset in February for  , and sold it in March . Until the date of sale, he made depreciation write-offs in the amount of  , , the remaining undepreciated amount was  , , the fixed asset was sold for  , . The sales settlement will look like this: The initial value of the fixed asset Depreciation until the date of sale The undepreciated value of a fixed asset.



Calculation of income from sales: Profit from selling The initial value of the fixed asset The value of depreciation write-offs made Income from sales in PIT Income for calculating health insurance premiums Mr. Paweł will pay an advance payment for personal income tax and health insurance contributions on the same basis, i.e. on the amount of  , . If the purchase of a fixed asset took place in the period after December , and no depreciation was charged by the end of , the basis for calculating income tax and health insurance contributions will include the same amount.