From 2025, the rules for calculating the health insurance contribution by certain entrepreneurs will be modified.
What will change from 2025 in terms of healthcare contribution?
The key change to the healthcare contribution system for entrepreneurs is the entitlement to exclude income and costs related to the sale of entrepreneurial assets, including fixed assets (PPE) and intangible assets (ITI), from the contribution base.
Additionally, in 2025, entrepreneurs with incomes not higher than the minimum wage will also pay a 25% reduced minimum healthcare contribution, which will amount to PLN 314.96 (9% of 75% of the minimum wage).
What will change from 2026 regarding the healthcare contribution?
As announced, the changes to the healthcare contribution from 2026 will cover all entrepreneurs and will consist of the basis for calculating and paying the healthcare contribution. The draft assumes a two-element basis for the calculation of the healthcare contribution for entrepreneurs who pay tax according to the tax scale, flat tax or lump sum on registered income. The novelty is that the healthcare contribution will consist of two parts – a lump-sum contribution (9% on 75% of the minimum remuneration) and a realised contribution (calculated on the excess of income or revenue in the case of persons taxed on lump-sum tax on registered income).
The preliminary draft also stipulates that healthcare contributions will not be deductible from income for entrepreneurs settling using the flat-rate method, and from income for those on a lump sum.
How can we help?
- We will calculate what impact the changes to healthcare contributions will have on your business.
- We will help you decide whether a change in the form of taxation will be financially advantageous for you in terms of paying health insurance premiums (and more!).
- We will keep you updated on the latest draft changes to the healthcare contribution and, if necessary, calculate their impact on your business.
Feel free to contact us
Anna Misiak
Partner | Tax advisorE: anna.misiak@mddp.plT: (+48) (22) 376 52 86
Rafał Sidorowicz
Senior Manager | Tax advisorE: rafal.sidorowicz@mddp.plT: (+48) 506 788 582
Agnieszka Telakowska-Harasiewicz
Senior Manager | Tax advisor E: agnieszka.telakowska-harasiewicz@mddp.pl T: (+48) 503 971 849