Since the introduction of the Polish Deal, healthcare contributions have undoubtedly become a popular topic of discussion among both entrepreneurs and politicians. Politicians have proposed various ideas to reduce the burden on businesses' budgets and simplify the calculation of healthcare contributions. Some ideas have been implemented, others have not (see " Healthcare Contributions in 2025 ").
This month, the Sejm passed a bill amending the health insurance premium. Here are its key points.
In terms of the health insurance contribution base, the simplification proposal has been partially implemented. The base from which the health insurance contribution will be calculated will consist of two components. The first component will be a flat-rate base, which for each form of taxation will be 75% of the minimum wage. The health insurance contribution from this base will always be 9%. The second component is the average wage. However, depending on the form of taxation, the excess over a specified multiple will be taken into account. Thus, the variable component of the health insurance contribution is as follows:
- 4.9% on the excess of income over 1.5 times the average salary – for entrepreneurs taxed on the tax scale and flat tax,
- 3.5% on the surplus of revenues over 3 times the average salary – for entrepreneurs subject to lump sum taxation on recorded revenues.
In the case of entrepreneurs who are still taxed using the tax card, the basis for the health insurance contribution will be only the lump sum part.
Let's take a look at how the above will look in numbers, assuming that the minimum wage will be PLN 5,070 gross, the average wage will be PLN 9,219, the entrepreneur's revenue will be PLN 30,000, and the income will be PLN 20,000.
Entrepreneur on the tax scale/flat tax:
1) Lump sum:
75% x 5,070 x 9% = PLN 342.22
2) Variable part:
20,000 – 1.5 x 9,219 = PLN 6,171.5 – contribution base
6,171.5 x 4.9% = PLN 302.40
Total: PLN 644.62
Under these assumptions, an entrepreneur taxed on a scale would pay PLN 1,155.38 less than they currently do. An entrepreneur taxed on a flat tax would pay PLN 335.38 less than they currently do.
Entrepreneur taxed at a flat rate:
1) Lump sum part:
75% x 5,070 x 9% = PLN 342.22
2) Variable part:
30,000 – 3 x 9,219 = 2,343 PLN – contribution basis
2,343 x 3.5% = 82 PLN
Total: PLN 424.22
Under such assumptions, an entrepreneur taxed on a lump sum basis will pay PLN 37.44 less than currently.
Entrepreneur taxed with a tax card:
75% x 5,070 x 9% = PLN 342.22
Before the bill comes into force, it must still be approved by the Senate and signed by the President. We will keep you updated on any changes.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of April 11, 2025
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