New rules for calculating health insurance contributions for entrepreneurs are already in force. The President has signed a law introducing significant changes to the basis for calculating and paying health insurance contributions for people conducting non-agricultural business activity. From 1 January 2025, entrepreneurs no longer have to pay health insurance contributions on the sale of fixed assets. Check what other important modifications await business owners.
The amendment to the regulations simplifies the calculation of health insurance contributions for entrepreneurs. One of the key changes is the exclusion of revenues from the sale of fixed assets and intangible assets from the contribution assessment base. This solution aims to simplify the tax obligations of entrepreneurs and reduce their financial burden.
The new regulations on health insurance contributions, however, create a legal loophole that some entrepreneurs can take advantage of. Experts note that companies trading in cars or developers, for example, can formally classify the products they sell as fixed assets and then quickly sell them, thus avoiding health insurance contributions. The lack of control mechanisms in the Act allows for such practices, and they can consequently lead to even lower revenues for the National Health Fund from the health insurance contribution.
The Act introduces new provisions regarding the basis for calculating health insurance contributions for entrepreneurs in 2025.
According to the new regulations, the contribution calculation basis:
In practice, this means that instead of PLN 419.94 per month, entrepreneurs settling their taxes on general terms or on a flat tax in 2025 will only have to pay PLN 314.96. This reduction is the result of a change in the method of calculating the contribution base and an increase in the minimum wage in 2025 from PLN 4,300 to PLN 4,666. You can read more about the minimum wage in 2025 here: Minimum wage in 2025 – what are the important changes?
This provision applies both to the entire year 2025 and to the contribution year covering the period from 1 February to 31 January 2026.
Thanks to changes in regulations, it is estimated that up to about 934 thousand entrepreneurs, especially those with the lowest income or those suffering a loss, can count on monthly savings of up to PLN 105. In order to balance the budget of the National Health Fund, which will lose about PLN 1.5 billion as a result of these changes, the government has allocated a special earmarked reserve.
In 2026, entrepreneurs may face another revolution in the rules for calculating health insurance contributions. The new regulations are to introduce different rules for calculating contributions depending on whether the entrepreneur settles on general principles, a flat-rate basis or uses a lump sum. Income thresholds are to be introduced.
For entrepreneurs settling according to the tax scale and flat-rate basis, whose earnings amount to 1.5 times the national average, the contribution will be lower and amount to PLN 314.96 per month. With higher income, the entrepreneur will pay 4.9% of the surplus.
Entrepreneurs who settle their taxes on a lump-sum basis will also be able to count on a reduction in their health insurance contributions if their income does not exceed PLN 24,799 per month. For this group, the contribution will be a fixed PLN 314.96 (9% of 75% of the minimum wage). Only with higher incomes will a new rate of 3.5% of the surplus above the threshold be introduced. This means that with monthly income of around PLN 53,000, the contribution will be higher than in 2025.
From 2026, entrepreneurs will not be able to deduct health insurance contributions from their taxes. Although this may seem unfavourable, thanks to other changes in the system, most entrepreneurs will not feel any significant differences in their wallets. It is estimated that around 2.45 million people running a business will benefit from the changes.
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