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In 2026, the minimum health insurance contribution for businesses using flat-rate income tax, the tax scale or the tax card will increase by more than 37%. This results not only from the rise in the minimum wage but also from the expiry of a relief that will apply only until 31 January 2026. In addition, next year Polish businesses will face new rules on accounting for the costs of using company cars and KSeF, the National e-Invoicing System, which will soon become mandatory for all business entities in Poland.
A staggering 37% increase in the minimum health contribution: a problem particularly for the smallest businesses
In a recent TaxCoach blog post, we discussed the increase in the minimum wage.
From 1 January, the new minimum wage will be PLN 4,806, and the minimum hourly rate will reach PLN 31.40. The increases are therefore PLN 140 gross per month (the minimum wage in 2025 is PLN 4,666) and PLN 0.90 gross per hour (the minimum hourly rate in 2025 is PLN 30.50).
So why will the minimum health contribution increase by as much as 37% next year?
In addition to the minimum wage increase (which, of course, affects the increase in health contributions, among other things), a relief introduced in 2025 will also cease to apply in 2026.
This relief means that the minimum health contribution for businesses using flat-rate income tax, the tax scale and the tax card is calculated not on the full minimum wage (as previously), but on 75% of its value. In 2025, this resulted in a minimum health contribution of PLN 314.96.
The expiry of this relief will increase the contribution to PLN 432.54 (9% of PLN 4,806). This is an increase of more than 37%, which may be painful for many small businesses.
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Increase in other ZUS contributions in 2026 – more than PLN 150 for full ZUS
Other ZUS contributions will also rise in 2026. Their assessment basis (for full ZUS) is calculated using 60% of the projected average salary. This amount will also increase in 2026, from PLN 5,203.80 to PLN 5,652.00.
Full ZUS contributions in 2026 will therefore be:
- Pension contribution: PLN 1,103.27 (19.52% of the assessment basis of PLN 5,652.00);
- Disability pension contribution: PLN 452.16 (8% of the assessment basis of PLN 5,652.00);
- Accident insurance contribution: PLN 94.39 (1.67% of the assessment basis of PLN 5,652.00);
- Labour Fund contribution: PLN 138.47 (2.45% of the assessment basis of PLN 5,652.00);
- Voluntary sickness contribution: PLN 138.47 (2.45% of the assessment basis of PLN 5,652.00);
For full ZUS, this totals PLN 1,926.76 with the voluntary health contribution, more than PLN 150 above the current year.
Not just ZUS contributions: other obstacles for businesses in 2026 (KSeF and new tax limits for passenger cars)
Increases and obstacles for businesses in 2026 do not end with ZUS contributions...
Next year will also bring a nationwide invoicing revolution through making the National e-Invoicing System mandatory for all businesses operating in Poland.
From 1 February 2026, the largest entities (whose gross sales in 2024 exceeded PLN 200 million) will be covered by this obligation. Two months later, on 1 April 2026, other companies will have to issue invoices through KSeF. A special transition period is planned from April to December 2026, allowing an exemption from mandatory KSeF invoicing for companies whose monthly gross sales do not exceed PLN 10,000. However, everything indicates that the obligation to use KSeF will eventually reach everyone...
In 2026, businesses will also face significant changes to accounting for tax costs relating to passenger cars.
New tax limits will enter into force on 1 January 2026, applying both to depreciation of company cars and to the principal portion of their leasing instalments. These limits will be:
- PLN 150,000 for vehicles with CO₂ emissions below 50 g/km;
- PLN 100,000 for cars with emissions of 50 g/km or more.
The PLN 225,000 limit for electric and hydrogen vehicles will remain unchanged.
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Summary
Are difficult times ahead for small businesses? 2026 brings a series of increases and obstacles
The rapidly approaching new year will bring increases and obstacles for business owners that will particularly affect the smallest businesses.
Mandatory KSeF, new tax limits for company passenger cars and higher ZUS contributions (including a 37% increase in the minimum health contribution) form a difficult new reality that Polish businesses will face as early as 2026.
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