Health premium reduction for entrepreneurs from January 1 January 2026
On April 4, 2025, the Parliament passed a law lowering the health premium for entrepreneurs, which
is expected to take effect on January 1, 2026.It should be noted, however, that the law passed by the Parliament
requires further procedure – it must first be passed by the Senate and then then signed by the President of the Republic of Poland. Only after this legislative process is completed and the promulgation of the legal act it will be possible to confirm the final wording and entry into force of the of the amendments in question (scheduled for January 1, 2026). This Alert discusses in detail the planned amendments, taking into account their potential impact on various groups of entrepreneurs.
The law enacted on April 4, 2025, introduces a new health contribution model, which aims the intended to make it easier for entrepreneurs to meet their obligations, but for some it may introduce additional burdens. Key elements of the proposed changes include:
1. Introduction of a two-part health premium calculation system
The amended law introduces a two-part health premium calculation system consisting of a fixed part and a variable part amounting to respectively:
• Lump sum portion (fixed portion)
The premium will amount to 9% on a measurement basis representing 75% of the value of the minimum wage labor.
For example, in 2025, the minimum wage is PLN 4,666 gross, which gives a base of basis of PLN 3,499.50 and a contribution of about PLN 315 per month.
• Variable part (flat tax and tax scale)
In this case, the second basis of assessment will be the excess of the entrepreneur’s income over the equivalent of 1.5 times the average monthly salary in the enterprise sector in the fourth quarter of the 4th quarter of the previous year. In this case, the health contribution will be 4.9% of the assessment base (the excess over 1.5 times the average monthly salary).
For example, with the average salary in 2025 estimated at PLN 8,500, the threshold is PLN 12,750.
PLN. Therefore, assuming that the income would be PLN 15,000 then the variable premium would be equal to PLN 110.25.
• Variable part (lump sum on income)
For taxpayers taxed in a lump sum on income will be 3.5% on the excess of of income above 3 times the average monthly salary in Poland. At average salary in 2025 estimated at PLN 8,500, the variable part will be calculated on the value of PLN 25,500. For example, if the income is PLN 30,000 then the variable premium will be equal to PLN 157.50.
2. Elimination of health premium deduction
It is also envisaged to exclude the possibility of deducting from income / qualifying as a deductible expense the health premium paid in the amount of up to PLN 12,900 in a tax year (in the case of a flat tax) and the deduction from income of 50% of the health premium paid (in the case of a flat tax on income).
3.Comparison of legislative changes
Basis of calculation of health premium:
From January 1, 2022 to December 31, 2025 – Calculated on income (tax scale / flat tax) or income (lump sum). Minimum base 75% of the minimum wage
From January 1, 2026 (planned) – Two-component: fixed part (9% on 75% of the minimum wage) + variable part
Fixed Part:
From January 1, 2022 to December 31, 2025- Minimum amount is PLN 314.96/month.
From January 1, 2026 (planned) – Estimated amount of PLN 346.50/month. (assuming a minimum salary of approximately PLN 5,100)
Variable Part:
From January 1, 2022 to December 31, 2025 – For flat tax and scale – no variable part.
For flat taxpayers dependent on the income threshold (60%, 100%, 180% of average salary).
From January 1, 2026 (planned) –
• Tax scale / flat tax: 4.9% on income > 1.5 × average salary (threshold equal to about PLN 13,515)
• Lump sum tax on income: 3.5% on income > 3 × average salary (threshold equal to approximately PLN 27,030)
Deduction:
From January 1, 2022 to December 31, 2025 – Ability to deduct from income/qualification as a deductible expense the health premium paid of up to PLN 12,900 per tax year (for flat tax) and to deduct 50% of the health premium paid from income (for lump sum on income).
From January 1, 2026 (planned) – No deductibility.
***
If you would like to discuss the issues raised in the alert, please feel free to contact us – we will be happy to explain how the changes may affect you.