Health Insurance Contribution in 2026

The health insurance contribution in 2026 remains one of the most complex and challenging public-law burdens for entrepreneurs. Although the current calculation mechanism has been in place for several years, in practice it still raises numerous doubts – mainly due to the different rules applied depending on the chosen form of taxation.

Unlike in previous years, the health insurance contribution is no longer a flat-rate charge (with a few exceptions). Its amount is directly linked to the entrepreneur’s income or revenue, which means that even businesses of a similar scale may face significantly different levels of contributions.

Health Insurance Contribution in 2026 – Key Data

In 2026, two economic values are crucial for determining the health insurance contribution: the minimum salary and the average salary in the enterprise sector.

The minimum salary is 4806 PLN. This directly affects the minimum health insurance contribution. According to a statement of the Central Statistical Office in Poland (GUS), the average salary for the fourth quarter of 2025 is 9228.64 PLN. This serves as the basis for lump-sum taxpayers and certain company partners.

In practice, this means that the minimum health insurance contribution, equal to 9% of the applicable minimum salary, is:

• 314.96 PLN for January 2026;
• 432.54 PLN from February 2026 to January 2027.

This difference results from the structure of the so-called contribution year. It runs from 1 February to 31 January of the following year. The rules for determining the contribution year are set out in the Act of 27 August 2004 on healthcare services financed from public funds. (Uniform text, Journal of Laws 2025, item 1461).

Health Insurance Contribution and Form of Taxation

The key factor affecting the health insurance contribution is the form of taxation. It determines whether the contribution is calculated based on income, revenue, or as a fixed amount.

Basic rules are presented in the table below:

In simple terms:

• under the tax scale and flat tax, the contribution depends on income;
• under the lump sum, it depends on revenue;
• in some cases, it is fixed.

Health Insurance Contribution Under the Tax Scale

Entrepreneurs using the tax scale pay a health insurance contribution of 9% of income. This income is calculated similarly to tax rules, but with important differences. It is calculated cumulatively and reduced by social security contributions, if they were not included as tax-deductible costs. In practice, this means that income for health contribution purposes is not always the same as taxable income. This may lead to differences in the total burden.

The contribution year also plays an important role if it does not match the calendar year. As a result, the contribution for January 2026 is still calculated under the previous rules. From February, a new base applies.

In practice, even with no income, the entrepreneur must pay the minimum contribution. There is no upper limit. With high income, the contribution can become very high.

For example, with an income of 10 000 PLN, the contribution is 900 PLN.

How To Calculate Income For Health Insurance Contribution – Step By Step

In practice, one of the most difficult elements is determining the correct income base for the health insurance contribution. This requires careful calculation.

According to the rules set out in the Act of 26 July 1991 on Personal Income Tax (Journal of Laws 2025, item 163), this income is calculated cumulatively. It is counted from the beginning of the contribution year, not only for a given month.

The calculation mechanism can be reduced to the following scheme:

• cumulative revenue from the beginning of the year;
• minus tax-deductible costs;
• minus paid social security contributions (if they were not included in costs);
• result = cumulative income;
• income for a given month = difference between cumulative income and income from previous months.

As a result, the contribution for a given month is not calculated “from zero”. It is the result of a cumulative settlement. This may lead to significant differences between months. This is especially visible when costs are high or revenue is irregular.

Contribution Year – Importance For Settlements

A key element of the system is the so-called contribution year. It is often overlooked. The contribution year runs from 1 February to 31 January of the following year.

This means that:

• the contribution for January is still calculated based on the previous contribution year;
• from February, new bases apply (for example, a new minimum salary);
• the annual settlement covers the period from February to January;
• contribution data does not fully match the tax year.
• In practice, this requires monitoring two periods at the same time:
• the tax year (January–December),
• the contribution year (February–January).

Incorrectly distinguishing between these periods is one of the most common causes of errors.

Health Insurance Contribution Under Flat Tax

A flat tax provides a lower contribution rate. It is 4.9% of income. The method for determining the base is the same as under the tax scale. Income is calculated cumulatively here as well.

Despite the lower percentage rate, the minimum contribution still applies. As a result, at lower income levels, the entrepreneur will pay the same contribution as under the tax scale.

A real difference appears only at higher income levels.

Health Insurance Contribution Under a Lump Sum

Different rules apply to entrepreneurs using lump-sum taxation on recorded revenue. In this case, the contribution does not depend on income. It depends on the level of revenue.

The legislator introduced three revenue thresholds. They are based on the Act of 20 November 1998 on Lump-Sum Income Tax (Journal of Laws 2025, item 843). Each threshold corresponds to a fixed monthly contribution.

Revenue must be monitored cumulatively during the year. Exceeding a threshold triggers a higher contribution immediately. It applies from the month in which the threshold is exceeded. It is not postponed until the next tax year.

After the end of the year, the entrepreneur performs an annual settlement. This may result in an additional payment.

Health Insurance Contribution Under Tax Card

Under the tax card system, the mechanism is the simplest. The contribution is fixed. It amounts to 432.54 PLN  per month. It does not depend on income. It does not depend on revenue.

This solution significantly simplifies settlements. However, the tax card is available only for some types of business.

Health Insurance Contribution For Company Partners

Separate rules apply to partners in selected companies. This includes, in particular, limited partnerships and single-member limited liability companies. In these cases, the contribution is fixed. It amounts to 830.58 PLN per month.

Importantly, it does not depend on income. This may be beneficial in some situations. In other cases, it may lead to disproportionate liabilities.

Health Insurance Contribution With Multiple Businesses

In practice, entrepreneurs often run several businesses at the same time. In such cases, the method of determining the contribution depends on the form of taxation.

If the businesses are taxed under the tax scale or flat tax, the contribution is calculated based on total income. Under the lump sum, the total revenue is taken into account.

If different taxation forms are used, the contribution must be calculated separately for each activity.

Deductibility Of Health Insurance Contribution

One of the important changes introduced in recent years is the limitation on deductibility.

In 2026:

• flat tax taxpayers may deduct contributions up to 14100 PLN per year;
• lump-sum taxpayers may deduct 50% of contributions paid;
• tax card taxpayers may reduce their tax by 19% of the contribution;
• under the tax scale, no deduction is allowed.

Health Insurance Contribution And Suspension Of Business

If business activity is suspended, the entrepreneur does not pay the contribution for that period. Revenue and costs generated during suspension do not affect the contribution base.

Health Insurance Contribution in 2026 – Deadlines And Obligations

The payment deadline depends on the type of payer:

• by the 15th day of the month – legal entities;
• by the 20th day of the month – entrepreneurs who are natural persons.

Additionally, entrepreneurs must submit monthly ZUS DRA declarations (Social Insurance Institution settlement declaration).

Health Insurance Contribution in 2026 – Summary

The health insurance contribution in 2026 remains one of the key factors affecting the total burden on entrepreneurs. Its amount is directly linked to the form of taxation and the level of income or revenue.

In practice, when choosing a taxation method, it is necessary to consider more than just the tax itself. The method of calculating the contribution is equally important. In many cases, it represents a significant part of total business costs.

Do You Have Doubts About Your Health Contribution?

The rules are complex. They vary depending on the form of taxation. This makes costly mistakes easy to make. Contact our firm. We will analyse your situation and help you choose the most beneficial solution. We will also ensure that your health insurance contribution is settled correctly.

FAQ – Health Insurance Contribution in 2026