The third reading, i.e. the final vote on the draft law reducing the health contribution, is scheduled for Friday. It is possible, however, that politicians communicate in this matter only after the election. For now, we have a replay from last year. The first project announced in the spring of 2024 by the Minister of Finance and the Minister of Health ended with a fiasco. As a result, only the provisions were changed in 2025 (it is a health contribution from fixed assets and a minimum contribution for entrepreneurs on PIT and PIT linear scale). The problem of changes in the premium from 2026 remained.
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The project in this matter (amendment to the Act on healthcare services financed from public funds, print No. 838) The government adopted in the autumn of 2024. It is already after the second reading in the Sejm, but withdrawn its support for him in March this year. The left, and the Minister of Health Izabela Leszczyna reported that she would not agree to lower influence to the National Health Fund. And this would be the effect of changes. As a result, the project fell from the schedule of the last sitting of the Sejm, but appeared again. The Sejm is to take care of it on Friday, April 4, and this in the morning.
On Friday, the third reading of the health contribution project is to take place
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Sejm
And as Izabela Leśniewska, a tax advisor at ALO-2, says, if the rulers do not want to deteriorate the situation of entrepreneurs from 2026, they must introduce a minimum of changes.
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What changes in the health premium have entrepreneurs expect since 2026?
Entrepreneurs expect favorable changes in the health premium, especially since they were promised by representatives of the current ruling coalition. As Izabela Leśniewska says, if the project was frozen, the health contribution base will change from 2026.
From January 1, 2025, the minimum health contribution base to 75 percent was reduced. minimum salary (which is PLN 4,666). The change applies to entrepreneurs settling according to the PIT scale, linear PIT and according to the tax card. As a result, as experts counted, change is saving for an entrepreneur in the amount of approx. PLN 100 per month.
If nothing changes in the act, it would mean that from 2026 the premium will be calculated from 100 percent. minimum salary, which would mean an increase in the minimum contribution for the smallest entrepreneurs (about PLN 100 per month). Only For Lump sums would change.
Why change regulations for entrepreneurs?
As Izabela Leśniewska says, However, there are several changes in the project to simplify the health contribution settlementsand whose social side has been demanding since 2021, i.e. for four years. In this respect, the project is beneficial for entrepreneurs.
In practice, however, it is about further -going changes, partly beneficial and partly unfavorable. Let's start with the latter.
The draft amendment assumes that Entrepreneurs on a linear PIT and lump sums will not be able to be paid in the tax contribution or deduct from income/income. Currently, people on a linear PIT may partially deduct the premium (from the tax base) or include in the costs of obtaining, but only up to the limit (in 2025 it is 12.9 thous. zloty). In turn, lump sums can 50 percent Deduce from income paid.
The inability to deduct the premium or include it as costs is to be balanced by other modifications. We would like to remind you that for entrepreneurs settling according to the PIT scale and linear PIT, the government has been proposing from 2026:
– 9 percent contributions from 75 percent minimum remuneration for entrepreneurs earning an income up to 1.5 times the average salary in a given month and
– an additional premium of 4.9 percent from the surplus (lipstick from the beginning of the year) over 1.5 times the average salary, in the case of entrepreneurs whose income will exceed the 1.5-time threshold of the average salary from the fourth quarter of the previous year.
In turn, for entrepreneurs on a lump sum, the project provides:
– a fixed premium that will be 9 percent. from 75 percent minimum remuneration – in the case of entrepreneurs generating income in a given month up to three times the average salary and
– an additional premium of 3.5 percent From the surplus (increasing since the beginning of the year) over three times the average salary – in the case of entrepreneurs whose revenues will exceed the threshold of three times the average salary.
Why does the government have to hurry?
ZUS needs six to nine months to implement changes in the health contribution system. In turn, entrepreneurs – as Izabela Leśniewska reminds – expect a six -month Vacatio Legis. This is the main reason why the government must hurry if it wants to make changes from January 1, 2026.
Izabela Leśniewska reminds that the contributory holiday from ZUS was adopted in May 2024, and after just over half a year it turned out that the system was underdeveloped. Entrepreneurs had problems with obtaining information on getting contributory holidays for December 2024 and January 2025, and in effect they did not know if they were relief for a given month or should pay contributions. – It shows what are the problems with the ZUS system if the plant does not get these nine months – says the expert.
The problem is that today it is known that ZUS will not get these nine months, because if it were so, the changes should already be published in the Journal of Laws.
