Entrepreneurs are facing a "shock increase in liabilities." Everyone will pay.
Author: prepared by MCD • Source: Rynek Zdrowia, Dziennik Gazeta Prawna • Published: July 18, 2025 8:30 PM
Entrepreneurs will face a drastic increase in health insurance premiums in 2026. This year, it amounts to PLN 314.96 per month, and next year it will increase to PLN 432.54 gross, according to Dziennik Gazeta Prawna.
In 2026, entrepreneurs - even those earning the least or reporting a loss - will be drastically affected by the increase in health insurance contributions.
As reported by "DGP," the reason is that the provision lowering the minimum health insurance contribution base to 75% of the minimum wage will no longer apply. This provision, it turns out, was only in effect this year.
In an interview with "DGP", the Ministry of Health said that no legislative work is being carried out in this regard.
Thanks to the regulations in force this year, entrepreneurs saved as much as 17.5% of the contribution
Who will be affected by the lack of new regulations? Primarily, this is bad news for:
- entrepreneurs settling according to the tax scale (with rates of 12 and 32 percent), including those using the IP Box relief,
- entrepreneurs settling their taxes on the basis of a flat tax (19%),
- entrepreneurs who chose the tax card.
Piotr Juszczyk from InFaktu emphasizes that everyone will be required to pay a minimum contribution, regardless of whether they report income or incur a loss. For many sole proprietorships, he argues, this could be the impetus to close their business or enter the grey economy.
Izabela Leśniewska, a tax advisor from the Alo-2 Tax Advisory Office, explains that "entrepreneurs will face a shocking increase in liabilities in this respect."
- If from January 2026 the minimum wage will actually be PLN 4,806, small companies with low income will face a drastic increase in the minimum health insurance contribution - explains the tax advisor.
The newspaper reminds that this year's reduction in the minimum contribution calculation basis to 75 percent was episodic and lasts only one year (until January 31, 2026).
Another amendment from April 4, 2025 was to permanently reduce the basis for calculating the minimum health insurance contribution, but it was vetoed by President Andrzej Duda.
Copyrighted material - reprint rules are specified in the regulations .
rynekzdrowia
