The health insurance contribution in 2025 with the proposed changes will affect the budgets of many employees and entrepreneurs. How much will entrepreneurs on the lump sum pay, and how much will those who chose flat tax pay? We discuss the most important changes and their implications below.
Table of Contents
- Health Insurance Contribution in 2025 – Proposed Changes
- What Are the Benefits of the New Health Insurance Contribution System for 2025?
- Health Insurance Contribution in 2025 – New Calculation Rules
- Tax Scale and Health Insurance Contribution in 2025
- Health Insurance Contribution in 2025 for Entrepreneurs on the Flat Tax
- Health Insurance Contribution in 2025 for Entrepreneurs on the Lump Sum
- Health Insurance Contribution in 2025 – Summary
- FAQ – Questions and Answers on Health Insurance Contribution in 2025
Health Insurance Contribution in 2025 – Proposed Changes
The Ministry of Finance has planned changes in calculating the health insurance contribution. They will take effect from 1 January 2025. The proposed solutions aim to:
- improve the situation of entrepreneurs,
- increase the accuracy of settlements,
- optimize the financial situation in the healthcare sector,
- simplify obligations related to the payment of contributions.
The goal of these changes is to simplify the contribution payment system. It is anticipated that the changes will benefit 93% of taxpayers. They will particularly affect those with lower and middle-level incomes.
What Are the Benefits of the New Health Insurance Contribution System for 2025?
The Ministry of Finance and the government plan to introduce several beneficial changes. They include:
| Improved conditions for entrepreneurs | All small business owners will have the same conditions for health insurance contributions. This will ensure equality in business operations. |
| Simplified settlement rules | Simplified rules will make calculating health insurance contributions in 2025 more transparent. |
| New calculation bases | The obligation to pay health insurance contributions on income obtained from the sale of fixed assets will be eliminated. |
Health Insurance Contribution in 2025 – New Calculation Rules
In 2025, the health insurance contribution will be fixed and income-independent. Here’s how it’s supposed to look in practice:
| Health Insurance Contribution in 2025 | Entrepreneur’s Income |
| 300 PLN | Up to 85 000 PLN |
| 525 PLN | Between 85 000 PLN and 300 000 PLN |
| 700 PLN | Above 300 000 PLN |
The new system also introduces a mechanism for adjusting contributions based on the average annual salary growth in the business sector. These changes will affect entrepreneurs who settle their taxes according to:
- The general tax scale,
- Flat-rate tax,
- Lump-sum on registered revenue,
- Or tax card.
New rules for calculating health contributions:
- Will not require additional settlements or record-keeping,
- Will eliminate the obligation to pay contributions on the sale of fixed assets.
Tax Scale and Health Insurance Contribution in 2025
Starting next year, the government plans to reintroduce a flat-rate health insurance contribution for entrepreneurs who settle taxes under the general tax scale. This affects over 1.3 million individuals. It can:
- significantly simplify the system of payment of contributions,
- stabilise conditions for running a business.
Health Insurance Contribution in 2025 for Entrepreneurs on the Flat Tax
Entrepreneurs who pay taxes based on the flat tax will also pay a new health insurance contribution in the coming year. It will be proportional to the forecasted average salary. Here’s what it will look like next year:
| Monthly income | Health insurance contribution 2025 |
| Does not exceed 2x the forecasted average salary | 9% of the base, which is 75% of the minimum salary (the same as entrepreneurs taxed under the general rules). As income approaches this limit, the benefits of the lower contribution will increase. The maximum contribution will be about 530 PLN per month. |
| Exceeds 2x the forecasted average salary | The health contribution will be 4.9% of the excess income above this threshold. |
Health Insurance Contribution in 2025 for Entrepreneurs on the Lump Sum
The 2025 health contribution project includes benefits for those who have chosen the lump sum. According to the new rules:
- If the monthly income does not exceed 4 times the average salary, they will pay around 310 PLN per month. This corresponds to 9% of 75% of the minimum salary. Thanks to this, they will benefit from the reduction of the basis for calculating the health insurance contribution.
- They will not need to report revenue fromthe sale of fixed assets
- The option to deduct (part of) the health contributions from PIT will be abolished.
Health Insurance Contribution in 2025 – Summary
Understanding the new rules on health insurance contribution in 2025 is very important. It can help you run a business and plan your finances. Therefore, it is worth keeping up to date with the upcoming changes.
Are you interested in our article? Would you like to find out more about the health insurance contribution in 2025 and how much you will pay? Our experts are ready to help you answer any questions you may have – contact us today!
FAQ – Questions and Answers on Health Insurance Contribution in 2025
What is the health insurance contribution?
A health insurance contribution is a mandatory fee that finances the Polish healthcare system. It is collected from business owners and employees to ensure access to medical services.
What changes does the health insurance contribution introduce in 2025?
In 2025, the health contribution will be determined based on annual revenue. Its amount will be 300 PLN, 525 PLN or 700 PLN per month, depending on the income generated.
When will the new regulations on health insurance contributions come into force?
The new regulations will enter into force on 1 January 2025.
How can I calculate my health insurance contribution?
To calculate the contribution, you need to know your annual revenue. Depending on the amount achieved, an appropriate rate will be assigned. 300 PLN for the lowest revenues, 525 PLN for medium revenues and 700 PLN for the highest.
Is the health insurance contribution tax deductible?
No. From 2022 onwards, the health insurance contribution is no longer deductible from income tax. This means that the entire amount of the contribution is a financial burden for the taxpayer.
What are the consequences of not paying the health insurance contribution?
Failure to pay the health contribution may result in loss of access to medical services. It can also bring financial penalties imposed by the Social Insurance Institution.
Where can I find more information about changes to the health insurance contribution?
Detailed information can be found on the ZUS website and in official announcements from the Ministry of Health and the Ministry of Finance. We also encourage you to follow media updates on this topic.