The health insurance contribution is no longer a fixed, easily predictable amount. Since the reforms of recent years, its size depends mainly on the chosen form of taxation, and for some entrepreneurs also on current income or revenue. For many sole proprietorships it is one of the largest monthly expenses — higher than the tax itself. Below we organise the rules in force in 2026 and show how much the contribution amounts to under each form of settlement.
What determines the size of the contribution
The key factor is how the business is taxed. The contribution is calculated differently under the tax scale, differently under the flat tax, and differently again under the lump-sum tax on recorded revenue. The first two forms tie the contribution to the company's actual income, the lump sum to the level of annual revenue, while the tax card is based on a fixed basis. It is also worth remembering the so-called contribution year, which for health purposes runs from 1 February of a given year to 31 January of the following year — that is why new minimum rates take effect from February, not January.
Tax scale and flat tax — contribution based on income
Under these two forms the basis is the company's income, and the contribution rises with it. On the tax scale it is 9 percent of income, under the flat tax 4.9 percent. In both cases, however, a minimum contribution applies: it cannot be lower than 9 percent of the minimum wage. Since the minimum wage in 2026 is PLN 4,806, the minimum monthly health contribution in the contribution year from February 2026 to January 2027 is PLN 432.54. This means that even in a month without income or at a loss, the entrepreneur pays this amount. With higher income the contribution rises accordingly and may exceed the minimum many times over.
Lump-sum tax — three revenue thresholds
Under the lump-sum tax the contribution does not depend on income but on annual revenue, and takes one of three fixed values. The basis is set as a percentage of the average monthly wage, which for contribution purposes in 2026 is PLN 9,228.64. With annual revenue up to PLN 60,000 the basis is 60 percent of that amount, giving a contribution of PLN 498.35 per month. In the range from PLN 60,000 to PLN 300,000 the basis is 100 percent of the average wage, so the contribution is PLN 830.58. Once revenue exceeds PLN 300,000 the basis rises to 180 percent and the contribution to PLN 1,495.04 per month. The threshold is counted cumulatively from the start of the year, so during the year you may move to a higher rate after crossing the next limit.
Tax card and special situations
Entrepreneurs settling under the tax card — although this is an increasingly rare form, no longer available to new businesses — pay a contribution calculated from the minimum wage, i.e. PLN 432.54 per month in 2026. Separate rules apply to people running a business as company partners or using certain exemptions, so in an atypical situation it is worth checking your own case individually rather than assuming the standard rate applies.
Annual settlement and deductions
Under the scale and the flat tax, the contribution paid each month is provisional — after the contribution year ends it must be settled annually by comparing the sum of payments with actual income. This may result in an underpayment to be topped up or an overpayment to be refunded. So what matters is not only current liquidity but also a correct summary of the whole year. The contribution can also be partly recognised for tax purposes: under the flat tax, health contributions paid reduce the taxable base up to an annual limit, which in 2026 is PLN 14,100, and under the lump sum you can deduct 50 percent of the contributions paid from revenue. On the tax scale there is no such deduction. These differences mean that the real cost of the contribution can be different from what the rate alone suggests.
The health contribution is today one of the most important elements in the profitability calculation of the various forms of taxation. A form that looks favourable on the tax side alone may turn out to be more expensive once the contribution is added — and vice versa. That is why the choice of settlement form should be calculated on the specific figures of your own business, not on general rules.