From the new year, health insurance premium of 9%. will be deducted from 75%. minimum salary, and not the full amount of PLN 4,666 (this is the basic salary from January 1). The health insurance contribution reduction will be two-stage. From 2025, micro enterprises will pay a smaller contribution. A year later, the changes will also apply to medium-sized companies.
Entrepreneurs will pay lower health insurance premiums. How much will it be?
This change means that the health insurance contribution will be lower for entrepreneurs who settle using a tax scale, for those who settle using a flat tax and for people who use taxation in the form of a tax card. Instead of PLN 419.94, their contribution will be PLN 314.96.
Approximately 935,000 entrepreneurs will benefit from these provisions. The cost of the new solution for the state budget will be approximately PLN 945 million. The budget for 2025 has reserved funds to compensate for the revenues to the National Health Fund, which were reduced after the reduction of the health insurance premium.
Health insurance premium reform. Changes from the new year, more in 2026
This is the second health insurance reform prepared for next year. The reduction in the basis from which the contribution amount is calculated was included in the project that eliminates the health insurance contribution from the sale of fixed assets, is already in the Sejm and is waiting for the first reading.
The government intends to introduce further changes from 2026. According to the announcements, they will be of a systemic nature. They will organize and simplify the rules for settling health insurance contributions. About two and a half million people will benefit from these changes. The government will secure approximately PLN 4.6 billion in 2026 for the implementation of the new solution.