Health insurance contribution 2026: the algorithm for each form of taxation

Since the Polish Deal reform of 2022, the health insurance contribution has been the biggest variable in the finances of a Polish entrepreneur. The four different forms of taxation have four completely different algorithms for calculating the contribution, and none of them is simple. In 2026 the minimum wage is PLN 4,806 gross (one rate for the whole year), and the reduced minimum contribution from 2025 expires: in January 2026 the minimum is still PLN 314.96, and from February it is PLN 432.54.

This article shows step by step how to calculate the health insurance contribution for each form of taxation, what the deduction limits are, and what to do when an overpayment or an additional payment appears after the annual settlement.

The health insurance contribution in 2026: in short

• tax scale: 9% of income, minimum PLN 432.54 a month (in January 2026 still PLN 314.96);
• flat tax: 4.9% of income, minimum PLN 432.54 (PLN 314.96 in January 2026); the contribution paid can be deducted up to PLN 14,100 a year;
• registered lump-sum tax: PLN 498.35 (revenue since the start of the year up to PLN 60,000), PLN 830.58 (up to PLN 300,000), PLN 1,495.04 (above PLN 300,000); 50% of the contributions paid is deducted from revenue;
• tax card: PLN 432.54.

Tax scale: 9% of income

The formula on the tax scale is the most intuitive, but it has a hidden trap: no deduction from tax or income. Every zloty of contribution paid is a “non-saving”.

• Base: income from the business (revenue minus costs)
• Rate: 9%
• Monthly minimum 2026: PLN 432.54 (9% of the minimum wage of PLN 4,806; in January 2026 still PLN 314.96)
• Maximum: no upper limit
• Deduction: zero. On the scale the contribution lowers neither income nor tax

Example: monthly income PLN 10,000. Health insurance contribution = PLN 900. If income falls to PLN 2,000, the contribution will be PLN 432.54 (the minimum).

Flat tax: 4.9% of income with a deduction limit

The flat tax has a preferential rate (4.9% instead of 9%) and the option of a limited deduction. This form can be attractive for companies with high income, where 4.9% hits less hard than 9% on the scale.

• Base: income from the business
• Rate: 4.9%
• Monthly minimum 2026: also PLN 432.54 (PLN 314.96 in January 2026)
• Deduction 2026: the contribution paid can be deducted from income up to PLN 14,100 a year (in 2025 the limit was PLN 12,900, in 2024 it was PLN 11,600)

Example: annual income PLN 300,000. Annual contribution = PLN 14,700. Deduction from income = PLN 14,100 (the limit). On the scale the contribution would be PLN 27,000 with no deduction at all.

Lump-sum tax on revenue: three fixed amounts

Lump-sum tax has the simplest algorithm. The contribution does not depend on income, only on which revenue threshold you fall into since the start of the year. In 2026 there are three amounts:

| Revenue since the start of the year | Monthly contribution | |----------------------------|---------------------| | up to PLN 60,000 | PLN 498.35 | | PLN 60,001 – 300,000 | PLN 830.58 | | above PLN 300,000 | PLN 1,495.04 |

The amounts come from the average wage in the fourth quarter of 2025 (including payouts from profit), PLN 9,228.64 (Announcement of the President of the Central Statistical Office (GUS), M.P. 2026, item 117). The contributions are 60%, 100% and 180% × 9% of that amount.

• Deduction: 50% of the contributions paid is deducted from revenue
• Threshold: set according to revenue since the start of the current year (Article 81(2b)–(2c) of the Healthcare Benefits Act), and not according to last year’s threshold

Example: if your revenue in 2026 since the start of the year exceeds PLN 60,000, the contribution rises from PLN 498.35 to PLN 830.58. After PLN 300,000 is exceeded, it rises to PLN 1,495.04.

Tax card: 9% of the minimum wage

The tax card is now available only to people who already use it. New taxpayers cannot choose it.

• Base: the minimum wage from 1 January (PLN 4,806)
• Rate: 9%
• Contribution 2026: 9% × PLN 4,806 = PLN 432.54 a month (Article 81(2z) of the Healthcare Benefits Act)
• Deduction: 19% of the contribution paid from the tax (the tax card is settled differently from the scale, which gives a specific reduction in the amount of tax, not only in income)

The minimum when there are losses

If the business generates a loss in a given month, or income lower than the minimum base (for the scale and the flat tax), you pay the minimum contribution of PLN 432.54 (in January 2026, PLN 314.96). The health insurance contribution cannot be calculated on a negative amount.

For lump-sum tax, the fixed amounts mentioned (PLN 498.35 / 830.58 / 1,495.04) apply instead of the minimum. There is no variation there depending on income, only the revenue threshold since the start of the year.

Annual settlement of the health insurance contribution

The health insurance contribution is settled annually, like PIT:

1. During the year you pay monthly advances calculated from current income (or fixed amounts for lump-sum tax)
2. You report the annual settlement of the health insurance contribution in the settlement document of the Social Insurance Institution (ZUS) for April of the following year, by the payment deadline for contributions for that month (for an entrepreneur, by 20 May).
3. You pay the difference or have an overpayment

The most common trap: the company ends the year with a loss or low income, and during the year it paid high health insurance advances, so an overpayment appears. Check the refund procedure at zus.pl.

Choice of form and the health insurance contribution

The decision on the form of taxation is also a decision on how the contribution is calculated. For a small company with low income the contribution can be similar in each form:

| Form | Monthly contribution at income of PLN 4,000 | |-------|---------------------------------------------| | Scale | PLN 432.54 (the minimum, as 9% of PLN 4,000 is PLN 360) | | Flat tax | PLN 432.54 (the minimum, as 4.9% of PLN 4,000 is PLN 196) | | Lump-sum tax (revenue up to PLN 60,000 since the start of the year) | PLN 498.35 |

At higher incomes the picture changes. The contribution on the flat tax (4.9%) is lower than on the scale (9%), and in addition it can be deducted from income up to PLN 14,100 a year.

We described the full comparison of the forms of taxation, including the health insurance contribution, in the article PIT 2026 for entrepreneurs: tax-reducing amount, thresholds, lump-sum tax. If you are considering a change of the form of taxation, contact us. We will prepare an analysis of profitability for your company as part of our accounting services.

Sources: zus.pl: health insurance contribution of entrepreneurs, the Act on healthcare benefits (Article 79a, Article 81), Announcement of the President of the Central Statistical Office (GUS) (M.P. 2026, item 117), Announcement of the Minister of Finance and Economy of 12 December 2025 (M.P. 2025, item 1274: the PLN 14,100 deduction limit).