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The government has adopted an amendment to the health insurance contribution bill, whose new rules will take full effect from 2026. The changes are intended to reduce the burden on most business owners, although some will pay more. Introducing them will cost PLN 5 billion.
What changes to the health insurance contribution?
The government plans reform in three stages: in 2025, the health contribution on fixed assets will be abolished and the minimum flat-rate contribution for businesses reduced; from 2026, a new contribution system will be introduced, with differentiated rules depending on the form of taxation and income level.
New health insurance contribution rules from 2026
For flat-tax taxpayers and those taxed on the progressive scale: Business owners with income below 1.5 times the average wage (currently around PLN 147,000 a year) will pay a flat contribution of 9% of 75% of the minimum wage (around PLN 314 in 2025). Above that threshold, the contribution will be 4.9% of excess income.
For businesses on lump-sum taxation: The minimum flat contribution will be the same as for flat-tax and progressive-scale taxpayers up to three times the average wage (currently around PLN 295,000 annually). Above that amount, the contribution will be 3.5% of excess revenue.
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What changes for lump-sum taxpayers?
Currently, the health insurance contribution for lump-sum taxpayers is calculated on revenue in fixed bands:
- up to PLN 60,000: PLN 419.46 per month,
- PLN 60,000–300,000: PLN 699.11 per month,
- above PLN 300,000: PLN 1,258.39 per month.
After the 2026 changes, people with higher revenues will pay more. For example, the contribution on revenues above PLN 620,000 will exceed the present level.
Who gains and who loses?
Flat-tax and progressive-scale taxpayers gain:
- A 4.9% contribution on excess income will be more favourable for progressive-scale taxpayers, who currently pay 9%.
- Flat-tax taxpayers benefit from a lower contribution on lower incomes.
Lower burden for lump-sum taxpayers with lower revenues:
- People with annual income up to PLN 60,000 will pay less: their annual contribution falls from more than PLN 5,000 to about PLN 3,800.
- Contributions will also fall substantially for income of PLN 60,000–300,000.
Higher burden for lump-sum taxpayers with high revenues: The new percentage contribution (3.5%) raises costs for people with revenues above PLN 300,000. Those with very high incomes will feel the change particularly strongly.
What will change as early as 2025?
In the coming year, the government plans to abolish the health contribution on fixed assets and reduce the minimum flat contribution to 9% of 75% of the minimum wage, or around PLN 314 a month.
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Summary
Although reactions to the changes are mixed, their purpose is clear: to reduce the burden on small businesses and limit tax optimisation for the highest earners. It is worth analysing your tax situation now and planning ahead of the new rules.
If you want to know how the changes in health insurance contributions will affect your finances or need advice on tax optimisation, contact TaxCoach accounting firm! Our experts will help you understand the details of the new rules and select the best solutions for your business.
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