The Sejm has passed new rules on how self-employed business owners pay the health insurance contribution. The changes take effect on 1 January 2026 and, although simplifications were promised, they bring further complications. What is changing, how much will the new contribution be, and which groups of entrepreneurs should prepare for a heavier burden?
A fixed contribution only for the lowest incomes
The new rules do not restore a simple, uniform flat-rate contribution, as had been promised. Entrepreneurs will pay a fixed health insurance contribution only up to a certain income level. It is expected to be approximately PLN 340 per month, i.e. 9% of 75% of the minimum wage. The amount will depend on the minimum wage in 2026.
Once the set income threshold is exceeded, the contribution will increase - depending on the form of taxation.
Health insurance contribution under the tax scale and the flat tax
Entrepreneurs taxed under the tax scale or the flat tax will pay the fixed contribution (approx. PLN 340) only if their monthly income does not exceed 1.5 times the average salary (currently approx. PLN 12,824 per month).
Once this limit is exceeded, the health insurance contribution will increase by 4.9% of the excess. For example:
Income: PLN 20,000 → Contribution: 340 + 4.9% * (20,000 – 12,824) = approx. PLN 692
For taxpayers on the tax scale, the change will be beneficial - they currently pay 9% of their entire income. However, flat-tax payers will lose the ability to deduct the contribution from their income, which for people with lower incomes may mean a real increase in their overall burden.
Who will lose out on the flat tax?
The new rules will hit hardest flat-tax payers earning less than PLN 7,000 per month. Although they will pay the same contribution as before, they will no longer be able to deduct it for tax purposes. The result? Higher income tax.
For people with higher incomes, the benefits will be symbolic. For example? A flat-tax payer with an income of PLN 20,000 will gain only approx. PLN 54 per month, instead of the apparent PLN 288 - after taking into account the lost deduction and the tax effect.
Tax card - seemingly no change
People taxed on the tax card will still pay a contribution of approx. PLN 340. However, here too the option to deduct 19% of the contribution from tax will disappear. In practice, businesses on the tax card will pay PLN 65 more per month than before.
Lump-sum taxpayers - they gain only at lower revenues
Entrepreneurs on the lump-sum regime will pay the fixed contribution only if their monthly revenue does not exceed 3 times the average salary - today approx. PLN 25,648.
Once this limit is exceeded, they will pay an additional 3.5% of the excess revenue. For example?
Revenue: PLN 60,000 → Contribution: 340 + 3.5% * (60,000 – 25,648) = approx. PLN 1,542
This is more than the current maximum contribution (approx. PLN 1,385). The new system will therefore be beneficial only for businesses with revenues of up to PLN 55,000 per month. For the others it means a real increase in costs - especially as the option to deduct contributions from revenue disappears.
A system without simplifications - still monthly declarations and an annual reconciliation
Contrary to entrepreneurs' hopes, the new rules bring no simplifications. Monthly calculation of advance payments, filing of declarations and the annual reconciliation of the health insurance contribution all remain. For many businesses this means continued problems with cash flow planning and the need to work with accountants or advisers.
What does GlobalTax advise?
The changes being introduced are systemic and may significantly affect your finances in 2026. That is why it is worth doing the following now:
- review whether your current form of taxation is still cost-effective,
- prepare for the loss of reliefs and deductions,
- consult on possible changes to your company structure,
- optimise your tax and contribution burdens.
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