Health contribution for entrepreneurs from 2025 and changes for 2026

From 2025, entrepreneurs must comply with the new health contribution rules introduced by the Polish Deal reform. These changes will affect the calculation of the health contribution, as well as the obligations of entrepreneurs to pay the health contribution. It is worth familiarising yourself with these regulations in order to properly prepare for the upcoming changes. So, check out the current rules for calculating the health contribution and what the monthly contribution base will look like in 2026. We also give you a hint as to what the employee health insurance will look like and what the entrepreneur health insurance looks like.

Basic information on the health contribution

The health contribution is a compulsory payment to the National Health Fund that ensures access to health services. Under current legislation, you must pay health contributions regardless of your form of business. This applies to entrepreneurs as well as partners in companies such as limited partnerships or limited liability companies.

In 2025, the health contribution of entrepreneurs will depend on the chosen form of taxation and the income received from the business. For entrepreneurs taxed on a general basis, the health contribution will be calculated on the basis of actual income, which may be advantageous in the case of higher income. For flat-rate taxation, health premiums will be paid at a fixed rate, regardless of income.

Minimum health contribution in 2025

The minimum health contribution in 2025 will be approximately PLN 380 per month, assuming that the minimum salary is PLN 4,000 gross. It is worth noting that the minimum health contribution does not depend on the entrepreneur’s income, but only on the amount of the minimum salary. If the remuneration increases, entrepreneurs will have to pay a higher health contribution.

It is worth mentioning that entrepreneurs can opt for voluntary health insurance, which gives them more flexibility in their choice of premium. In the context of employees, compulsory employee health insurance is also dependent on the minimum wage, which affects the premium.

For higher incomes, entrepreneurs can face a lower health premium if they meet certain criteria and choose the appropriate form of taxation.

Forms of taxation and health contribution

Health contribution on a flat tax

For entrepreneurs who opt for flat taxation, the 2025 health contribution rate is 9% of income, but cannot be lower than the minimum health contribution determined on the basis of the minimum wage. The changes to the calculation of the 2025 health contribution consist of an increase in the contribution percentage, which may be beneficial for entrepreneurs with high incomes.

The health contribution of partners of companies taxed on a flat rate will be calculated on the same basis, i.e. 9% of income, except that you will have to pay health contributions even if your income in a given year is low, as the minimum health contribution amount will still apply.

Health contribution for flat-rate tax on registered income

In the case of flat-rate taxation on registered income, the health contribution is set on the basis of fixed rates, depending on the amount of income. Under the new rules, reduced health contributions are possible in the case of low income, which is beneficial for small-scale entrepreneurs.

Health contribution on the tax card

Entrepreneurs taxed on the tax card are also obliged to pay a health contribution, the amount of which is determined by the state and does not depend on the entrepreneur’s income. The calculation of the health contribution is therefore based on fixed rates that the entrepreneur has to pay, regardless of the income earned.

This form of taxation ensures the stability of contributions, as the entrepreneur will always pay the health contribution at the same level each month.

Deductions and allowances relating to health premiums

Under the new rules for 2025, entrepreneurs taxed on a straight-line basis can deduct health premiums from their income up to 9% of their annual income. However, the minimum health contribution is a certain amount and, in case of low income, entrepreneurs will still be obliged to pay this minimum contribution, even if the calculated amount of the health contribution is lower.

The rules on health premium deductions differ depending on the form of taxation chosen.

1. Lump sum from registered income – entrepreneurs using this form of taxation cannot deduct the health contribution from income. The health contribution is calculated on the basis of income, in a fixed amount depending on the amount of income.
2. Taxation on general principles – entrepreneurs settling on general principles have the possibility to deduct the healthcare contribution from income, however, in this case they must remember to calculate it on the basis of a higher average remuneration, which may increase the amount of the contribution.

Changes to the health contribution introduced by the Polish Deal

From 2025, the health contribution also applies to those who previously benefited from tax credits. Entrepreneurs running their business on a flat-rate basis from registered income must pay a health contribution on the income they receive, and the amount depends on the annual receipts.

Thus, the calculation of the health contribution will depend on the amount of revenue, which for some entrepreneurs means a higher health contribution compared to previous years.

For an employee’s health contribution, similar rules apply, as the contribution is calculated on the basis of salary, which also means that employees may see changes in their contribution rates in 2025.

Special situations relating to health care contributions

Suspension of business activity and obligation to pay health contribution

If an entrepreneur decides to suspend his/her business activity, he/she does not have to pay health premiums, provided that the suspension is notified to the Social Security and lasts for at least a full month. In such a case, health premiums are not due at all, unless the entrepreneur decides to pay the premiums voluntarily during the suspension.

However, once the business is resumed, the entrepreneur will have to resume paying health contributions on the basis of the established rules, including the minimum health contribution base.

Sale of fixed assets and the health contribution base

Entrepreneurs who sell fixed assets should bear in mind that the income generated from this transaction may affect the health contribution base. The income from such transactions, if recognised as business income, constitutes the basis for calculating the health contribution.

Coinciding insurance – when does one not have to pay the health contribution?

Overlapping insurance means that if an entrepreneur is insured as an employee and, at the same time, runs a business, he does not have to pay the health contribution for the business. However, in such a case, this fact must be properly reported to the Social Security.

Entrepreneurs’ health contribution obligations

At the end of the year, entrepreneurs who pay health insurance premiums based on their income may face an annual health premium settlement. If they have paid too much of the premium during the year, they will be able to claim a refund. In case of underpayment, the entrepreneur will be required to pay the missing amount.

It is worth noting that the monthly contribution base is determined on the basis of income, and the changing rules may lead to reduced health contributions in the case of lower income or form of taxation, which translates into a lower health contribution. The deadline for the payment of the health contribution 2025 for a given month is usually the 20th of the month.

In addition, the entrepreneur must submit a DRA declaration indicating the amount of the health contribution paid. Health contributions are valid until the end of the month in which the contribution was paid.

The future of the health contribution for 2026

It is anticipated that the health contribution will be made more dependent on business income, which will affect the health insurance premium for both entrepreneurs and employees.

The minimum health contribution base may be adjusted to reflect economic conditions, and owners of single-member limited liability companies and partners of limited partnerships can expect modifications to the contribution rules.

What is the simulation of the health contribution in the calendar year 2026?

From 2026	Flat rate
Entrepreneurs on the tax scale and flat tax 19%	9% on 75% of the minimum salary
Lump sum from registered income	9% from 75% of the minimum salary
Tax card	9% from 75% of the minimum wage
Employees	9% (gross salaries – ZUS contributions)
Pensioners	9% of the pension

As you can see, the health contribution is 9% for everyone. However, the employee health contribution is different from that of an entrepreneur, as it depends on the income earned. Moreover, the average salary in the country may affect the amount of the health contribution per month, which will be relevant for all those paying health insurance premiums.