Increase instead of reduction: the minimum health insurance contribution will rise in 2026 by more than one third - what does this mean for business owners?
2026 will bring a significant increase in the cost of running a business. Instead of the promised relief, there will be an increase - and not a small one. The minimum health insurance contribution will rise by more than 37%, which means a real burden greater than in recent years.
The change results from a return to the classic rules for calculating the health insurance contribution: the minimum base is no longer 75% of the minimum wage (as in 2025), but 100% of the minimum salary.
📈 How big will the increase be?
In 2025, business owners paid a minimum health insurance contribution of PLN 314.96 per month.
From 2026, the minimum contribution base will be 100% of the minimum wage, which is expected to be PLN 4,806 gross.
The health insurance contribution is calculated as 9% of this base, which gives:
👉 Minimum health insurance contribution in 2026: PLN 432.54 per month
This means an increase of more than 37%.
And importantly - the business owner will pay this contribution even with no income or when making a loss.
👎 Who will feel the increase most?
It will hit hardest business owners who are taxed:
- on the progressive tax scale,
- at the flat tax rate,
- or who earn low and irregular incomes.
Under these forms of taxation, the health insurance contribution is calculated on income, but it can never fall below the minimum amount. And that is exactly what is rising sharply.
It will also affect seasonal businesses - even if there is temporarily no revenue, the contribution must be paid in full.
🧠 Why is the contribution rising so sharply?
There are three main reasons:
- The end of the preferential treatment which in 2025 reduced the contribution base to 75% of the minimum wage.
- An increase in the minimum wage to around PLN 4,806 in 2026.
- The fixed 9% rate, which with a higher base means higher burdens.
This is a return to the pre-reform model, but in conditions of significantly higher labour costs.
📊 What does this mean for business?
- Higher fixed costs - over PLN 432 per month regardless of income.
- More difficult planning - business owners must factor the increase into their 2026 budgets.
- A greater role for the form of taxation - the change may mean that the current form (e.g. flat tax) is no longer optimal.
- Pressure to optimise costs - especially in micro and small businesses, where every fixed amount weighs on the result.
Business owners on the lump-sum tax (ryczałt) will also feel the change - although the contribution is calculated differently, the thresholds and bases are rising.
🧾 Are there ways to soften the impact of the increase?
Yes - although there are no miracles, there are sensible steps you can take:
✔ Small ZUS Plus
From 2026 it is expected to be available sooner (a shorter break after the end of the previous period of use). It can significantly reduce the burden on business owners with low revenue.
✔ Changing the form of taxation
In some cases the lump-sum tax may be more advantageous than the flat tax or the tax scale, especially with a low margin.
✔ Simulating income and costs
It is worth checking now how the change affects profitability and liquidity in 2026.
✔ Optimising business costs
Higher contributions are a good moment to review fixed costs and processes that can be streamlined.
📌 Practical tips for business owners
- Plan your business budget taking the new contribution into account.
- Consider changing your form of taxation before 20 February 2026.
- Check whether you can enter Small ZUS Plus.
- Carry out a profitability analysis at the new Social Insurance Institution (ZUS) rates.
- Consider restructuring your business or changing the way you run it (e.g. a limited liability company (sp. z o.o.), to which the health insurance contribution does not apply).
🏁 Summary
The minimum health insurance contribution in 2026 will rise to more than PLN 432 per month, one of the largest increases in recent years. For many business owners this means higher costs, the need to change budgets and a fresh assessment of whether their current form of business is still worthwhile.
This is not the time to wait. It is the time for strategic decisions.
Need to choose the best form of doing business? Talk to us.
The change to the rules for calculating the health insurance contribution is not just about higher costs - above all it is a signal that your current form of business may stop being cost-effective. In many cases, the difference between the tax scale, flat tax, lump-sum tax and a limited liability company (sp. z o.o.) is hundreds, or even thousands of zlotys per month.
That is why it is worth:
- calculating the cost-effectiveness of each form of taxation,
- checking how the new health insurance contribution affects your costs,
- planning changes before the start of 2026,
- choosing a structure that protects both your finances and the owner's liability.
We invite you to a consultation with the Global Tax Partners team.
We will analyse your situation, compare the possible solutions and help you choose the form of business that will be the most advantageous for you.
👉 Book a consultation today and prepare your business for 2026 in advance.
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