Soon in Poland, the rules for calculating health insurance contributions for entrepreneurs will change. Starting from January 1, 2025, business owners will be able to significantly reduce their financial burden. This reform will not only simplify bureaucracy but also eliminate previous shortcomings.
The base rate for calculating contributions will decrease and will be tied to 75% of the minimum wage (instead of 100%). This change will affect those who pay taxes under the scale (Skala podatkowa — 12% and 32%) or the flat-rate tax (Podatek liniowy — 19%).
This, in turn, will reduce mandatory payments for small businesses. Currently, different rules for calculation apply to various forms of taxation. However, according to the changes, all small entrepreneurs will operate under the same conditions, regardless of the chosen tax system. This will simplify calculations and create equal opportunities for running a business.
“The new health insurance fee will benefit 93% of taxpayers, especially those with low and middle incomes. We are organizing and simplifying the rules for paying health insurance contributions while ensuring the financial stability of the healthcare system.” – said Finance Minister Andrzej Domański.
Important:
It should be noted that in 2025, the minimum wage will be 4666 zł. Therefore, the minimum health insurance contribution will decrease to 314.96 zł, instead of 419.94 zł. As a result, people will save approximately 105 zł per month.
The Ministry of Finance has also prepared the second phase of the reform, scheduled for 2026. The main focus will be on helping entrepreneurs with low and middle incomes, who will pay a fixed contribution. However, if the income exceeds 1.5 times the average wage, part of the contribution will depend on actual income. For those who pay lump-sum taxes (Ryczałt), the fixed contribution will apply until their income exceeds three times the average wage.
The calculation rules from 2026 will be as follows:
- For taxpayers who use the tax scale (Skala podatkowa) or pay a proportional tax (Podatek liniowy), the health insurance contribution will be 9% of 75% of the minimum wage, provided the income does not exceed 1.5 times the average wage.
- Entrepreneurs whose income exceeds this limit will pay a contribution of 4.9% of the amount exceeding the threshold.
- For lump-sum tax payers (Ryczałt), the contribution will be 9% of 75% of the minimum wage, if their income does not exceed three times the average wage.
- If the limit is exceeded — a contribution of 3.5% will be paid on the additional income.
Additionally, under the new proposal, entrepreneurs will no longer be able to include health insurance expenses when calculating income tax. Entrepreneurs who use the tax card (Karta podatkowa) will pay a fixed fee (9% of 75% of the minimum wage). Moreover, income from the sale of assets, such as equipment or real estate, will no longer be considered when calculating contributions.
These changes are expected to have a positive impact on approximately 934,000 entrepreneurs. As a result of the reduced contributions, the state budget will incur losses of around 945 million zł, but special funds have been allocated in the budget to replenish the National Health Fund.
