Change of health contribution: fulfillment of promises? Not quite

On Friday, April 4, the Sejm accepted amendment to the Act on healthcare services financed from public funds, which will change the health contribution for entrepreneurs. The change is to cost PLN 4.6 billion and enter into force from the beginning of 2026. According to applicants In 2026, 2.5 million entrepreneurs will gain changes, while it will lose 130.5 thousand. Minister of Finance Andrzej Domański declared From the parliamentary rostrum that “the entire costs associated with this solution will be covered by the state budget.”

The government project assumes the introduction of a two -element health contribution basis for entrepreneurs: it would be to a certain level flat -rateand from the surplus of income – percentage.

Adopted by the Sejm act Now it will go to Senateand then to the president's desk, which will be able to sign, veto or submit an application to the Constitutional Tribunal to examine its compliance with the constitution.

Behind the adoption of the amendment voted 213 deputies, there were 190 against and 25 abstained. Although adopted, the project shared the ruling coalition. For They voted MPs of the Civic Coalition (152 deputies, only Franciszek Sterczewski abstained), Poland 2050 (29), and PSL (30). Against the left (20) and together (4).

As for the opposition, the majority of Law and Justice deputies voted against (166, one MP – Andrzej Gawron, abstained seven). The confederation (12 deputies) abstained. “We have not supported this project, because it increases the health premium to 100,000 entrepreneurs on a lump sum. We are in favor of lowering this contribution, not an increase. We are different from you” – after voting on April 4 on the website x explained Sławomir Mentzen, candidate of the Confederation for President. These words were addressed to his opponent Rafał Trzaskowski with KO, who at a meeting with the inhabitants of Końskie criticized Confederation's position regarding the health contribution.

On the same day, Prime Minister Donald Tusk, also on the website x convincedthat the change in the premium “is a partial repair of damage” that entrepreneurs have done to the Polish Law and Justice order program.

Some politicians related to the ruling coalition argue that the change adopted by the Sejm is the implementation of their joint announcements. “Promise realized” – we read in a post published on April 4 on the profile of Szymon Hołownia's election staff on the website X (original spelling). “Lower health contribution for companies is more money for development. It's obvious” – it was stated.

Similarly on Saturday, April 5 convinced One of the guests of the “Breakfast in the Three” program, MEP of the Civic Platform Michał Szczerba. “First of all, it is really – here one of the previous speakers said that it is good, that politicians are introducing their announcements – so I confirm, I think that Minister Stefaniak (Jakub Stefaniak, PSL politician, Secretary of State in the Prime Minister of the Prime Minister -Red. he spoke.

PiS politicians and confederations present in the studio quickly reacted to these words. “Just not, not. The Lord will read your program. Reading with understanding your own program bows” – protested Witold Tumanowicz, who was present in the studio, MP of the Confederation. PiS MEP Waldemar Buda quoted one of the 100 specifics of the Civic Coalition: “We will return to a flat -rate health contribution system.” And he noticed: “It was supposed to be a flat -rate premium.”

Szczerba replied that “for two and a half million entrepreneurs it will be a flat -rate health and percentage, part from the surplus of income.”

“This is not a flat -rate solution, please improve it,” Buda reacted. “But this is not a fully flat -rate solution, it is partial” – admitted Szczerba. His answer caused amusement and opposition politicians.

“The concrete that you set in your election campaign was a return to the health premium system from before Polish order. You did not bring it and please do not soak your eyes at the moment to the voters that what you have now proposed, it is exactly the implementation of this program, because it is not implementation. It is not a implementation. It is a partial implementation – what is more, adding 100,000 voters of a high health contribution” – he had contributed Szczerba MP Tumanowicz from the Confederation.

Then MEP Buda again quoted one of the 100 KOw specifics. “They promised, cheated, they did not introduce it” – added PiS politician. “Read the coalition agreement,” said MEP Szczerba.

On Sunday, April 6, Rafał Trzaskowski, the president of Warsaw and the candidate of the President of Poland, convinced similarly. At a meeting with the inhabitants of Bialystok stated: “I am very happy that the government is fulfilling its promises. And this was the promise to reduce the health premium. Because you remember what Morawiecki did, how he raised costs for all entrepreneurs, and today we must make entrepreneurs have these costs as little as we want to promote the Polish economy and self -sufficiency.”

Recall the program “100 specifics for the first 100 days of rule” KO presented On September 9, 2023, at the election rally in Tarnów, 5 weeks before the elections to the Sejm and Senate. Prime Minister Donald Tusk in his own expose He said that 100 specifics from the election campaign should be treated as the promises of his government.

After one hundred days of Tusk's government, nine promises were fulfilled, 44 were in the initial or partial implementation phase, the rest were still only on paper – according to journalists' analysis Concrete24.

Concluded No. 34 belonged to these “paper” promises, which concerned the issue of health contributions. It sounds as follows: “We will return to the flat -rate health contribution system. We will end up with the absurdity of the health contribution from the sale of fixed assets. From January 1, 2025, a health premium for entrepreneurs from the sale of fixed assets will be liquidated.”

This concrete on the website 100kretow.pl from at least November 2024 The year is displayed green, which according to the legend is to mean that it has been … implemented.

MEP Szczerba, defending the theses of fulfillment of the promise, drew attention to the coalition agreement. On November 10, 2023, the leaders of the coalition groups on October 15: Donald Tusk (Civic Coalition), Władysław Kosiniak -Kamysz (third road – PSL), Szymon Hołownia (third road – Poland 2050), Włodzimierz Czarzasty and Robert Biedroń (both on behalf of the new left).

The document is available among others on the website of Platforma Obywatelska. In point 12, the rulers announce: “we will restore favorable conditions for the development of economic activity.” Further at the same point, specific actions are announced, including:

Before Polish order, i.e. until the end of 2021, were in force Uniform rules for determining the basis for calculating the health premium for all entrepreneurs. It amounted to 9 percent. from income, but 7.75 percent This contribution was deducted from tax.

The fulfillment of the promise from 100 specifics is partial, because the return to the flat -rate health contribution system is only partial. As we mentioned, the government draft amendment assumes the introduction of a two -element basis for calculating the health premium for entrepreneurs. The first part of the premium – flat -rate – will be 9 percent from 75 percent minimum remuneration for work. The second – percentage – the part will be calculated from the surplus of income above 1.5 times the average monthly salary with entrepreneurs settling the tax scale or flat tax (4.9 % rate).

In the case of entrepreneurs settling a lump sum, the second part of the premium will be charged on a surplus of revenues above 3 times the average monthly salary (3.5 % rate). The project also assumes a reduction in the premium to 9 percent. with 75 percent minimum wage (currently there is 9 % of the minimum wage) for entrepreneurs paying tax in the form of a tax card. The government project repeals the possibility of settling the health contributions paid in income tax. So this is not a return to the situation before the entry into force of Polish order, i.e. until the end of 2021.

It is also difficult to talk about the fulfillment of the promise from the coalition agreement, in which the rulers announced the departure “from the oppressive tax and contribution system, among others by introducing favorable and legible principles of calculating the health contribution”. Why? “Changes in the health premium adopted on Friday by the Sejm may be favorable in financial terms for entrepreneurs, but they are still far from favorable regulations in force before 2022. What's more, their degree of complications will not only persist, but even increase” – – evaluates Piotr Juszczyk, main tax advisor of Infakt in the analysis for the business editorial staff of tvn24.pl.

According to an expert, entrepreneurs on a tax scale will benefit most. Meanwhile, the situation is “much more complicated” in the case of the entrepreneur's settlement on a lump sum. As Juszczyk explains, the health contribution for the latter “will no longer have a fixed value, but will begin to change, which will significantly hinder financial calculations, and in particular the assessment of the profitability of activity.”