New rules for calculating health insurance contributions for entrepreneurs from 2026

On April 4, 2025, an amendment to the act on healthcare benefits financed from the state budget was passed. The changes introduced will come into force on January 1, 2026 and will significantly modify the method of determining the health insurance contribution for people running a business.

Settlements according to general principles

Businesses using the tax scale or the 19% flat tax will pay a flat-rate health insurance contribution of 9% of the base set at 75% of the minimum wage. If the monthly income does not exceed 1.5 times the average salary in the enterprise sector for the fourth quarter of the previous year (including profit distributions), there will be no additional fees. However, if they exceed this threshold, a contribution of 4.9% of the surplus will be added.

Lump sum income tax

For entrepreneurs who settle on a flat-rate basis, the same basic health insurance contribution is provided (9% of 75% of the minimum wage), provided that the monthly income does not exceed 3 times the average salary (including profit distributions). If this limit is exceeded, an additional 3.5% must be paid on the excess over the designated threshold.

Tax card

People using the tax card will continue to pay a flat health contribution of 9% of 75% of the minimum wage, regardless of their income.

Health insurance premium comparison table (example)**

Form of taxation	Income / Revenue	Health insurance contribution 2025	Health insurance contribution 2026
Tax scale	5,000 PLN	450 PLN	314.96 PLN
Flat tax	5,000 PLN	314.96 PLN	314.96 PLN
A lump sum	5,000 PLN	461.66 PLN	314.96 PLN
Tax card	-	314.96 PLN	314.96 PLN
Tax scale	30,000 PLN	2,700 PLN	1,156.60 PLN
Flat tax	30,000 PLN	1,470 PLN	1,156.60 PLN
A lump sum	30,000 PLN	1,384.97 PLN	467.30 PLN
Tax card	-	314.96 PLN	314.96 PLN

**Assumptions: average salary in Q4 2024: PLN 8,549.18; minimum salary: PLN 4,666; no health insurance contribution deductions.

What else will change?

It is worth noting that from January 2026, it is also planned to link the minimum wage to the forecasted average wage in the economy – it would amount to 55% of this value.

End of health insurance deduction option

The new rules will eliminate the possibility of deducting health insurance contributions – both from tax and from income or revenue – for taxpayers using the flat-rate tax, lump sum tax or tax card.