Full-time employees pay a fixed rate of 9%. health insurance premium from their income and cannot deduct it from their tax or income in any way. In the case of entrepreneurs, the situation is more complicated because the health insurance contribution is closely related to the form of taxation (PIT scale, linear PIT or lump sum).
In the case of lump-sum health insurance contributions, the amount of the health insurance contribution will be known only in January 2026. Their contribution depends on the amount of income and the average monthly salary in the fourth quarter of the previous year, and this key indicator will be announced by the President of the Central Statistical Office only around January 20, 2026.
Let us remind you that there are three lump-sum health insurance contribution thresholds, depending on the annual income: up to PLN 60,000. PLN revenue per year, from PLN 60,000 PLN up to PLN 300,000 PLN per year and above 300 thousand zloty. There are also favorable rules for the sale of fixed assets (no contribution is charged on the income).
In the case of entrepreneurs on the PIT and linear PIT scale, there will be a change in health insurance contributions in 2026. It may affect up to a million small entrepreneurs.
Read also: The Ministry of Finance explains what's new in KSeF. Further changes are possible
What will change in health insurance premiums in 2026?
Entrepreneurs will pay higher health insurance contributions in 2026:
- on the PIT scale i
- linear PIT,
who pay contributions on the minimum wage.
Health insurance contribution basis in 2026 it will not change and will amount to 9%, but will be calculated from 100%. minimum wage, and no — as it is until the end of 2025 — From 75 percent minimum wage.
In addition, the minimum wage will also increase – from the current PLN 4,666 to PLN 4,806.
As a result, instead of PLN 314.96 per month entrepreneurs will pay from February 1, 2026. (of the next contribution year) minimum health insurance contribution of PLN 432.54 per month. This is an increase of PLN 117.58, or approximately 37.3%. Let us add that a minimum contribution is required also pay when the entrepreneur achieves a loss, not income.
In 2024, when the government reduced the contribution for 2025 (to 75% of the minimum wage), it estimated that it would gain PLN 934,000 from this change. small entrepreneurs. This is because so many people achieved an income lower than the minimum wage. If there is an increase now, almost a million people will also pay higher health insurance premiums in 2026.
Let us recall that the government planned to maintain the lower assessment base also in 2026, as well as other changes in health insurance contributions. However, the changes were vetoed by President Andrzej Duda, as we reported in the article: After the defeat against the president, the government lays down its weapons. Millions of small entrepreneurs will pay.
In 2026, more funds from the health insurance premium will go to the National Health Fund budget
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What health insurance premium will entrepreneurs pay in 2026 on the straight-line PIT basis?
Entrepreneurs on the linear PIT pay a health insurance contribution of 4.9%, calculated on their actual income.that the entrepreneur achieves. Part of the contribution paid may be deducted from income or included in tax-deductible costs, up to the limit to be announced by the Minister of Finance in a notice (not announced yet). This applies to both contributions paid for the entrepreneur and people cooperating with him.
If their income does not exceed the minimum wage, they will have to pay a minimum health insurance contribution of PLN 432.54 per month.
How much health insurance will entrepreneurs pay in 2026 on the PIT scale?
Entrepreneurs on the PIT scale they also pay a health insurance contribution of 9%. from actual income. If their income does not exceed the minimum wage, they will have to pay a minimum health insurance contribution of PLN 432.54 per month.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
