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As a rule, every individual running a business must pay the health insurance contribution. However, there are exceptions to this general rule. In this article, we discuss the most important ones, including the situations of certain old-age and disability pensioners, lump-sum taxpayers and people with disabilities.
The health insurance contribution for a business – is it always compulsory? Suspending business activity and an entrepreneur’s obligation to pay the ZUS health insurance contribution
Under Article 66(1)(1)(c) of the Act on Healthcare Services Financed from Public Funds, compulsory health insurance applies to people who qualify for social insurance and are engaged in non-agricultural activity or cooperating with such people, excluding those who have suspended their business activity.
This provision therefore establishes the general rule requiring all entrepreneurs to pay the health insurance contribution from the first day of their activity until it ends, except during any suspension.
This already identifies the first exception: suspension of business activity, which exempts entrepreneurs from paying all ZUS contributions. With the health insurance contribution, remember that the associated protection and entitlement to free healthcare expire 30 days after the activity is suspended.
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Health insurance contribution relief for people with disabilities
The second exception to entrepreneurs’ obligation to pay the health insurance contribution concerns people with disabilities, namely people with a certified moderate or severe degree of disability.
Under Article 82(9) of the aforementioned Act on Healthcare Services Financed from Public Funds, these entrepreneurs do not have to pay the health insurance contribution for their business activity if:
- They earn additional revenue from that activity not exceeding 50% of the minimum old-age pension per month (from 1 March 2026, the minimum pension in Poland is PLN 1,978.49, so the revenue in question must not exceed PLN 989.25) or:
- They pay income tax under the tax card scheme.
Under paragraph 10 of the same article, people with a moderate or severe disability whose only basis for compulsory health insurance is their business activity may pay a health insurance contribution no higher than their PIT advance payment. However, this applies only to entrepreneurs referred to in Article 27 of the Personal Income Tax Act, meaning those settling PIT under the tax scale rules.
Exemption from the health insurance contribution for certain old-age and disability pensioners
The third exception concerns certain people receiving an old-age or disability pension.
Under Article 82(8) of the Act on Healthcare Services Financed from Public Funds, old-age and disability pensioners whose pension benefit does not exceed the minimum wage (currently PLN 4,806) may be exempt from the health insurance contribution if:
- They earn additional business revenue not exceeding 50% of the minimum old-age pension per month (again, PLN 989.25) or:
- They pay income tax under the tax card scheme.
Other exceptions to the obligation to pay the health insurance contribution for a business (maternity benefit not exceeding parental benefit, certain lump-sum taxpayers and people carrying out unregistered activity)
The situations described above are not the only exceptions to the obligation to pay the health insurance contribution for a business.
Others include a person receiving maternity benefit in a monthly amount not exceeding parental benefit. In this case, Article 82(9a) of the Act on Healthcare Services Financed from Public Funds allows the health insurance contribution not to be paid.
The next paragraph of the same article states that the health insurance contribution is not paid by an entrepreneur whose monthly social insurance contribution assessment base for business activity is no higher than the minimum wage applicable on 1 January of the year concerned, if that person:
- Earns additional revenue from that activity not exceeding 50% of the minimum wage applicable on 1 January of that year and:
- Pays income tax on that revenue under the lump-sum scheme.
Remember that people carrying out unregistered activity also do not have to pay the health insurance contribution.
If this article interested you, explore our tax advisory services and read how we can help you:
Summary
Is the ZUS health insurance contribution always compulsory for a business? Key exemptions for entrepreneurs in 2026
People carrying out unregistered activity, people receiving maternity benefit no higher than parental benefit, certain old-age and disability pensioners, lump-sum taxpayers and people with disabilities are the main groups that may be exempt from paying the health insurance contribution for their business activity, provided they meet the relevant statutory conditions.
However, these cases are relatively rare and merely exceptions to the rule that entrepreneurs must pay the health insurance contribution.
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