Health insurance contribution for lump-sum taxpayers in 2026 – will it get much more expensive?

Feb 9
3 min read

On 22 January 2026, the President of the Central Statistical Office published an official announcement on the average gross salary in the fourth quarter of 2025. This figure is of particular importance for entrepreneurs taxed under the lump-sum tax on registered revenues, as it directly determines the amount of the health insurance contribution payable in the following year.

Since the average salary has increased, higher health insurance contributions in 2026 are unavoidable. The key question is: how much more will lump-sum taxpayers actually pay? The details are explained below.

General rules for calculating the health insurance contribution in 2026

In 2026, the rules for calculating the health insurance contribution for lump-sum taxpayers remain unchanged. The contribution still amounts to 9% of the assessment base, which depends on the level of annual revenue.

Three revenue thresholds apply:

annual revenue up to PLN 60,000 – contribution calculated on 60% of the average salary,
annual revenue from PLN 60,000 to PLN 300,000 – contribution calculated on 100% of the average salary,
annual revenue exceeding PLN 300,000 – contribution calculated on 180% of the average salary.

As a result, any increase in the average salary automatically leads to higher health insurance contributions, even if the entrepreneur’s revenue remains unchanged.

How much will lump-sum taxpayers actually pay in 2026?

According to the official announcement, the average salary in Q4 2025 amounted to PLN 9,228.64. Based on this figure, the monthly health insurance contribution in 2026 will be:

up to PLN 60,000 annual revenue – PLN 498.35 per month,
PLN 60,000–300,000 annual revenue – PLN 830.58 per month,
above PLN 300,000 annual revenue – PLN 1,495.04 per month.

Compared to 2025, this represents a monthly increase ranging from PLN 36.69 to PLN 110.07, depending on the revenue bracket.

On an annual basis, these differences become significant – especially for entrepreneurs operating in the higher revenue thresholds.

Two methods of paying the health insurance contribution

At the beginning of the year, entrepreneurs often can only estimate their future revenues. Therefore, lump-sum taxpayers may choose between two methods of paying the health insurance contribution:

1. Fixed contribution throughout the year

Under this model, the entrepreneur pays a fixed monthly amount for the entire year, based on revenues from the previous year. This option is available only to taxpayers who conducted business activity for a full 12 months in the preceding year.

While this approach offers cost predictability, it may result in a significant underpayment or overpayment after the annual settlement.

2. “Progressive” method

Under the progressive model, the contribution is adjusted on an ongoing basis according to the revenue thresholds. Once a threshold is exceeded, the contribution automatically increases.

Although this method reflects the actual financial situation more accurately, it often leads to an underpayment of the health insurance contribution, which must be settled in the annual reconciliation.

Health insurance contribution and tax benefits under the lump-sum regime

Lump-sum taxpayers are not allowed to deduct the health insurance contribution from tax. However, partial relief is available.

Entrepreneurs taxed under the lump-sum regime may deduct 50% of the paid health insurance contributions from their revenue. While this does not fully offset the increase, it does reduce the taxable base to some extent.

Feel free to contact us at contact@txb.pl — we will be happy to help you choose the most suitable tax regime for your business.