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On 4 April this year, the Sejm passed an amendment to the health insurance contribution rules for businesses. The changes are substantial: a fixed contribution up to a certain income or revenue threshold could give many businesses more predictability and significant savings. Some, however, will lose out. Who are they? Read on!
Health insurance contribution in 2025: changes already in force
We have heard about planned changes to the health insurance contribution for a long time. It was a major issue in the election campaign before the 15 October 2023 election.
The first stage is behind us. At the beginning of 2025, rules introducing a new method of calculating the minimum health contribution came into force. It currently amounts to PLN 314.96, calculated at 9% of 75% of the minimum wage, instead of 100% as before.
The obligation to pay a health contribution on sales of fixed assets was also removed.
It appears that the next stage of the changes planned by the current government is approaching.
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Health contribution changes for 2026 passed! What do they involve for progressive tax, flat tax, lump sum and tax card?
On 4 April this year, the Sejm passed amendments to the rules for calculating the health contribution. From 2026, businesses on progressive and flat income tax are to pay a contribution of 9% of 75% of the minimum wage. It will thus remain low and fixed up to an income threshold equal to 1.5 times the average wage in the enterprise sector in the fourth quarter of the preceding year. Above this threshold, those on progressive and flat tax will pay an additional 4.9% on the excess.
The position will be similar for lump-sum taxpayers. They too are to pay 9% of 75% of the minimum wage from next year. But after exceeding a revenue threshold of three times the average wage in the fourth quarter of the preceding year, they will pay another 3.5% on the excess.
Businesses still using the tax card in 2026 will pay a flat health contribution equal to 9% of 75% of the minimum wage, just as this year.
At the same time, the passed amendment abolishes health contribution tax reliefs previously available to flat PIT, lump-sum and tax-card taxpayers. It also removes the option of including health contributions paid in tax-deductible costs.
Who will gain and who will lose from the 2026 health contribution changes?
According to Ministry of Finance calculations, as many as 2.45 million businesses will benefit, and only 131,000 will lose. For whom exactly are these provisions advantageous?
Under the new calculation method, lump-sum taxpayers with very high revenue, exceeding roughly PLN 55,000 a month, will lose out. They will also no longer be able to reduce their tax by part of the health contribution paid.
The loss of tax relief will also affect businesses currently using the tax card and flat tax, although the latter generally benefit from the changes to contribution calculations themselves.
The changes will benefit all businesses on progressive tax. Their contributions will be lower and more predictable, except for those whose low income already puts them on the minimum contribution; its calculation in 2026 will remain as it is today.
Thus the 2026 changes mean lower charges and more predictability for many sole proprietorships. For some, however, they will mean higher costs and the abolition of existing tax reliefs and the ability to treat health contributions paid as tax-deductible costs.
Whichever group you belong to, every regulatory change requires careful analysis and adaptation of your business.
If you need professional help, explore the TaxCoach accounting firm's services. Contact us today for comprehensive assistance with, among other things:
- HR and payroll;
- Accounting, including e-commerce accounting;
- Taxes.
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