[Poland] Health contribution for entrepreneurs – the government adopted new solutions

On 1 January 2026, new regulations regarding health insurance contributions for entrepreneurs are to enter into force. The draft amendment to the act assumes a reduction in burdens for most entrepreneurs by introducing fixed, lower rates. In addition, already in 2025, revenues from the sale of fixed assets will not be included in the basis for calculating the health insurance contributions.

Draft changes to health insurance contributions for companies – new rules, new opportunities

The draft amendment to the act on healthcare services financed from public funds has been adopted by the government. It assumes changes in the basis for calculating and paying health insurance contributions for entrepreneurs.

These changes would come into force on 1 January 2026. Their aim is, among other things, to reduce the burden of health insurance contributions for companies, which currently negatively affects the profitability of business activities.

What will be the new health insurance contribution rates for entrepreneurs?

The legislator proposed the following solutions for various forms of taxation:

1. For entrepreneurs settling their taxes under general rules using the tax scale and the flat tax rules, thefollowing are provided:
2. A fixed, low contribution of 9% of 75% of the minimum wage – for entrepreneurs with income of up to 1.5 times the average wage in the corporate sector in the fourth quarter of the previous year, including profit distributions,
3. An additional contribution for people with higher incomes, i.e. 4.9% of the excess over 1.5 times the average wage.
4. For entrepreneurs applying lump sum taxation on registered revenues:

• A fixed, low contribution of 9% of 75% of the minimum wage – for entrepreneurs achieving revenue in a given month of up to 3 times the average wage in the enterprise sector in the fourth quarter of the previous year, including profit distributions,

• An additional contribution of 3.5% of the amount exceeding three times the average wage.

• For entrepreneurs settling their accounts using the tax card method and persons cooperating with persons conducting non-agricultural business activities:

• A fixed, low contribution of 9% from 75% of the minimum wage.

See also: ZUS contribution holidays – everything you need to know about the new relief

New regulations – what other changes?

The fundamental change is not only the new lower and fixed health insurance contribution rate for entrepreneurs, but also the abolition of the possibility of deducting paid contributions from income tax, which is especially important from the point of view of companies.

No deduction of contributions possible

The impossibility of deducting contributions will apply to all the above-mentioned forms of taxation, i.e.:

• tax card,
• lump sum tax on registered revenues,
• flat tax.

To sum up, the main assumptions of the planned changes to the calculation of health insurance contributions for companies from 2026 include:

• Fixed, lower rates depending on the form of taxation;
• Simpler calculation rules;
• No possibility to deduct the contribution from income.

Check what the current health insurance contribution deduction looks like and how much you have to pay, read the article Health contribution deduction in 2024.

What reform of health insurance contributions for companies in 2025?

As we wrote earlier in the article Health contribution for entrepreneurs. Government draft amendment bill, the government intends to reform the rules for settling the health insurance contributions paid by entrepreneurs as early as 2025.

In addition to the important change assuming that revenues from the sale of fixed assets will not be included in the basis for calculating health insurance contributions, the government added a self-amendment to the bill.

The self-amendment states that:

• From 2025, the minimum health insurance contribution base for entrepreneurs will be reduced to 75% of the minimum wage.

The new solution will apply to people who settle their accounts using:

• tax scale,
• flat tax,
• tax card.

Both projects, the one providing for changes in 2026 and the one concerning simplification already next year, were adopted by the Council of Ministers.

Also check how the health insurance contribution for people on a lump sum basis is currently calculated, read our article: Health insurance contribution for companies on a lump sum in 2024

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