The long-awaited information on health insurance contributions for entrepreneurs taxed under the flat-rate regime (ryczałt) has finally come to light. The President of the Central Statistical Office (GUS) has announced the average salary for Q4 2024, which came to PLN 8,549.18. This is the key figure for calculating the health insurance contribution for flat-rate taxpayers, and the rise in the average salary means that contributions will be higher in 2025.
Health insurance contribution for flat-rate taxpayers - how is it calculated?
The health insurance contribution for flat-rate taxpayers is calculated on the basis of:
- The average monthly salary in Q4 of the previous year, announced by the President of GUS.
- The entrepreneur's annual revenue, which determines which of the three thresholds applies.
The health insurance contribution is 9% of the assessment base, and this base differs depending on the entrepreneur's annual revenue.
New health insurance contribution rates for 2025
Based on the announced salary for Q4 2024, health insurance contributions in 2025 will be as follows:
- Revenue up to PLN 60,000 per year
- Contribution base: 60% of the average salary
- Health insurance contribution: PLN 460.66 per month (an increase of PLN 42.10 compared with 2024)
- Revenue from PLN 60,001 to PLN 300,000 per year
- Contribution base: 100% of the average salary
- Health insurance contribution: PLN 769.43 per month (an increase of PLN 70.32 compared with 2024)
- Revenue above PLN 300,000 per year
- Contribution base: 180% of the average salary
- Health insurance contribution: PLN 1,384.97 per month (an increase of PLN 126.58 compared with 2024)
What do these changes mean for flat-rate taxpayers?
A heavier burden, but with the possibility of deductions
Since the introduction of the Polish Deal in 2022, flat-rate taxpayers can no longer deduct the health insurance contribution from tax. However, 50% of the health insurance contributions paid can be deducted from revenue, which provides some relief where the burden is greater.
Impact on small businesses
For entrepreneurs with revenue below PLN 60,000, the increase in the contribution may be felt more keenly. Businesses with higher revenue, in turn, must prepare for a significant rise in their monthly running costs.
Summary
2025 brings further changes to the tax and contribution system for flat-rate taxpayers. The new health insurance contribution rates are a direct result of the rise in the average salary in Q4 2024. It is worth remembering that part of the contributions can be deducted from revenue, which may soften the effect of the increases.
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