On Thursday, the Sejm referred two government projects to the Finance and Health Committees for work, which assume a reduction in the health insurance premium paid by entrepreneurs and the elimination of the premium on the sale of fixed assets. The Sejm rejected the PiS parliamentary bill regarding health insurance premiums in the first reading.
The Sejm voted on motions to reject three bills submitted during the first reading: two government bills and one authorship PIS. The KO club wanted to reject the PiS project. The Razem parliamentary group requested the rejection of all three projects.
Several projects
The first government project from 2025. eliminates the health insurance premium upon disposal fixed assets and lowers the minimum basis for the assessment of contributions paid by entrepreneurs (self-amendment of the Ministry of Finance).
The motion to reject this project was supported by 5 MPs; 432 were against; 5 abstained from voting. The bill, together with its self-amendment, was referred to the Finance and Health Committees for work.
The second government the project is broader and assumes a reduction in health insurance premiums for some entrepreneurs from 2026.
The motion to reject this project was supported by 10 MPs; 422 were against; 9 abstained from voting. The project was referred to the Finance and Health Committees for work.
In turn, the PiS project changes the rules for determining the amount of the contribution for entrepreneurs and restores the possibility of deducting it from personal income tax.
The motion to reject was supported by 243 MPs; 195 were against; 4 abstained from voting.
“A reasonable compromise”
Minister of Finance Andrzej Domański, presenting government bills lowering health insurance premiums for entrepreneurs to the Sejm on Thursday, said that it was a “reasonable compromise” between the expectations of entrepreneurs, budgetary possibilities and maintaining the proportionality of contributions for various forms of gainful activity.
Domański calculated that 94 percent would benefit from the changes. entrepreneurs, and a low, fixed lump sum health contribution will be paid by 75 percent. entrepreneurs. He noted that progression would be maintained for the highest earners. – Because it is not true that the richest benefit the most from the proposed changes – he argued.
He emphasized that the proposed changes will not affect the level of funds at disposal National Health Fundbecause the loss of health insurance premium revenues will be compensated from the state budget.
Minister of Health Izabela Leszczyna, referring to the projects of the Ministry of Finance, noted in an interview with PAP that it is difficult to expect her to support projects that reduce the financing of health care. She added that she had the word of the Minister of Finance, Andrzej Domański, that every million by which the National Health Fund's revenues would be reduced would be compensated by a subjective subsidy from the state budget to the National Health Fund.
Four billion zlotys for compensation
PLN 4 billion has been reserved in the 2025 budget to compensate for the reduced revenues to the National Health Fund after the reduction of the health insurance premium.
The first government project prepared by the Ministry of Health provides that revenues from the sale of fixed assets (e.g. real estate) will not be included in the basis for calculating health insurance contributions. The provisions resulting from changes to the Act on health care services financed from public funds are scheduled to enter into force on January 1, 2025.
Autocorrect for this project, prepared by Ministry of Financeassumes a reduction in the minimum basis for health insurance contributions for entrepreneurs to 75% from 2025. minimum wage. According to the government, approximately 934,000 people will benefit from the change. entrepreneurs: people with the lowest income or loss will save up to approx. PLN 105 per month. The government assures that funds have been reserved in the 2025 budget to compensate for the reduced revenues to the National Health Fund after the reduction of the health insurance premium. It was noted that the cost of this solution for the state budget is approximately PLN 945 million.
Another government project, prepared by the Ministry of Finance, concerns changes to the rules for calculating health insurance contributions for entrepreneurs from 2026. The draft amendment to the Act on health care services financed from public funds and certain other acts introduces a two-element basis for calculating health insurance contributions for those paying tax according to the tax scale, flat or lump sum tax on recorded income. According to the government, approximately 2.45 million entrepreneurs will benefit from the reform. The regulatory impact assessment estimated that in 2026, revenues to the National Health Fund from health insurance contributions will decrease by PLN 5,854 million. In the perspective of 2034, this will be PLN 59 billion 471 million less funds from which the health care system is financed.
According to this project, the flat-rate part of the contribution will amount to 9%. from 75 percent minimum wage. The second part will be calculated on the excess of income above 1.5 times the average monthly salary of entrepreneurs settling the tax scale or flat tax (rate 4.9%). In the case of entrepreneurs settling a lump sum, the second part of the contribution will be calculated on the surplus of revenues above 3 times the average monthly salary (rate of 3.5%). The project also assumes a reduction of the contribution to 9%. with 75 percent minimum wage (currently 9% of the minimum wage) for entrepreneurs paying tax in the form of a tax card. The government project abolishes the possibility of settling paid health insurance contributions in income tax.
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