Increase in health insurance contributions for entrepreneurs in Poland in 2026 – key consequences for businesses
The increase in health insurance contributions in Poland planned for 2026 is one of the most important topics currently being discussed in the business community. Although the Ministry of Finance emphasises that the changes are intended to streamline the system and restore its consistency, in practice they may mean a very real increase in fixed costs for owners of small and medium-sized enterprises. The change will most affect entrepreneurs in Poland who settle their accounts on a tax scale and flat tax basis and who have low incomes or losses. In their case, the minimum health insurance contribution will increase. For entrepreneurs with higher incomes, as well as those who settle their accounts on a lump sum basis on recorded income, the rules for calculating the contribution will remain unchanged.
In this article:
Return to the old rules and end of preferential relief
The year 2025 brought entrepreneurs in Poland temporary relief in the form of a reduced health insurance contribution base, which was calculated on 75% of the minimum wage. The government’s intention was to maintain this solution as a permanent element of the system and to introduce a broader contribution reform, which provided for even lower contributions for a significant group of entrepreneurs. However, the President’s veto in May blocked these plans, citing concerns about revenues to the National Health Fund (NFZ) and potential systemic injustice — whereby a high-earning entrepreneur could pay a lower contribution than an employee receiving the minimum wage.
This veto means a return to the provisions known from the Polish Deal, and thus the automatic entry into force of a higher basis for calculating health insurance contributions from February 2026. This basis will increase to 100% of the minimum wage, which in 2026 will reach PLN 4,806 gross.
How much will the health insurance contribution in Poland be in 2026?
| 2025 | 2026 | Difference | |
|---|---|---|---|
| Minimum gross salary | 4 666 PLN | 4 806 PLN | 140 PLN |
| Basis for calculating the minimum health insurance contribution | 75% of the minimum wage * PLN 4,666 = PLN 3,499.50 | 100% of the minimum wage * PLN 4,806 = PLN 4,806 | 1 306,50 PLN |
| Minimum health insurance contribution | 9% * PLN 3,499.50 = PLN 314.96 | 9% * 4 806 = 432,54 PLN | 117,59 PLN |
The most tangible effect of the health insurance contribution increase is the rise in the minimum monthly contribution paid by entrepreneurs who settle their taxes on a tax scale or flat tax basis. The current contribution of PLN 314.96 will be replaced by a new amount of PLN 432.54. In practice, this means an increase of PLN 117.59 per month, or over 37% compared to the previous year. On an annual basis, the burden will increase by PLN 1,411.
Who will be most affected by the increase in the health insurance contribution?
Although the increase affects almost all entrepreneurs in Poland, not everyone will feel it in the same way. The change will have the most severe impact on entrepreneurs on the tax scale and flat tax, especially those with low or irregular income. For them, the minimum contribution represents a significant percentage of their monthly business costs.
Entrepreneurs who generate higher incomes will continue to pay contributions calculated as a percentage of income — 9% on a sliding scale or 4.9% on a flat tax. For them, the minimum contribution plays a lesser role, as the burden is higher anyway. On the other hand, entrepreneurs on a lump sum will continue to pay a contribution depending on their income level, in accordance with the existing lump sum table. In this group, the change is the least severe, although there may be adjustments to the lump sum rates as the minimum wage increases.
Economic consequences — are we facing a wave of company closures?
Industry experts emphasise that the cumulative increase in fiscal and contribution burdens may lead to a significant decline in economic activity in the micro and small enterprise sector. Experts’ statements point to an increased number of liquidations and suspensions of activity already observed in 2024 and 2025.
The mood among entrepreneurs has clearly deteriorated — rising costs, regulatory uncertainty and increasing requirements for taxpayers mean that running a business is increasingly seen as risky and less profitable than working for someone else. Experts point to a phenomenon of retreat from entrepreneurship, which seemed impossible just a few years ago. Ambitious and entrepreneurial people are increasingly abandoning business activity in favour of the stability typical of employment under a contract of employment.
Excessive burdens on companies — assessment of the current contribution system
Growing fiscal and contribution pressure is causing many entrepreneurs to describe the current system as too aggressive towards the smallest entities. The Social Insurance Institution (ZUS), taxes and the mandatory health insurance contribution collected regardless of the company’s financial results mean that high monthly costs arise at the very start of running a business, which are difficult to offset in conditions of low sales or seasonality.
Many experts point out that this model discourages economic risk-taking and hinders the natural development of entrepreneurship. For years, Poland was a country where the SME sector developed intensively. Today, we are seeing a slowdown in this trend.
Faced with increasingly complex regulations and rising contribution burdens, many entrepreneurs decide to outsource their HR and payroll services to professional companies. getsix® offers comprehensive support in the areas of HR, payroll and social security — from the correct calculation of health insurance contributions to comprehensive services for employees and business owners. This allows entrepreneurs to focus on developing their business instead of analysing the latest changes in regulations. Contact our team.
Increase in health insurance contributions – what can entrepreneurs do?
The end of 2025 is becoming a crucial time to prepare companies’ finances for the increase. Entrepreneurs should carefully analyse the profitability of their form of taxation and take into account the growing burdens when planning their budget for the coming years. In many cases, a lump sum on revenue may be the most cost-effective form of taxation, especially for businesses with a simple cost structure and a relatively low share of expenses in revenue.
It is also worth considering greater automation of administrative and accounting processes to reduce operating costs, as well as preparing to look for savings in other areas of the business. For seasonal businesses, it will be particularly important to manage cash flow appropriately in order to meet fixed, unavoidable costs such as social security contributions.
The change in the rules for calculating health insurance contributions is a good opportunity to re-examine the form of taxation and accounting methods in Poland. getsix® provides entrepreneurs with accounting advice, ongoing monitoring of changes in the law and reliable social security settlements. Thanks to an individual approach and constant support from specialists, business owners can be sure that contributions and taxes are settled correctly and that all financial decisions are based on current data. Contact us.
Summary – what does the increase in health insurance contributions from 2026 mean?
The upcoming increase in health insurance contributions in Poland means the following for entrepreneurs:
- a 37% increase in the minimum contribution,
- a return to the Polish Deal rules and the calculation of contributions based on 100% of the minimum wage,
- a greater burden on low-income entrepreneurs,
- increased financial pressure on micro-enterprises and sole traders,
- a growing risk of companies going out of business and entrepreneurs switching to full-time employment.
Although announced as a reorganisation of the system, this change poses new challenges for entrepreneurs and may significantly influence their decisions regarding the continuation of their business activities.
Legal basis:
- Veto of the President of the Republic of Poland of May 2025 to the Act amending the rules for calculating health insurance contributions
- Regulation of the Council of Ministers of 11 September 2025 on the minimum wage and minimum hourly rate in 2026.
If you have any questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:
HR & PAYROLL DEPARTMENT
BARBARA
ROZWADOWSKA
Head of HR & Payroll Department
Department / Senior Manager
getsix® Group
***
