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.
The legislator proposed the following solutions for various forms of taxation:
See also: ZUS contribution holidays – everything you need to know about the new relief
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.
The impossibility of deducting contributions will apply to all the above-mentioned forms of taxation, i.e.:
To sum up, the main assumptions of the planned changes to the calculation of health insurance contributions for companies from 2026 include:
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.
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:
The new solution will apply to people who settle their accounts using:
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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