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Good to know The Ministry announces changes to health insurance contribution payable by sole proprietors

The Ministry announces changes to health insurance contribution payable by sole proprietors

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​​​​​​​by ​​​Monika Spotowska

22 March 2024​


A press conference was held on 21 March this year to announce the changes to the calculation and payment of health insurance contributions planned from 2025. The changes are to affect all business taxation regimes and should significantly simplify the calculation of this levy.

The Ministry proposes:


for all sole proprietors paying tax according to tax brackets:


  • ​​a fixed health insurance contribution amounting to 9% of 75% of the minimum wage​;


for sole proprietors paying flat-rate tax on net income:


  • a fixed health insurance contribution amounting to 9% of 75% of the minimum wage, if their income does not exceed the double of the forecast average wage;
  • and a contribution of 4.9% of the amount in excess of this threshold;
  • an option to pay health insurance contribution advances of 1/12 of the income declared in the previous tax year;


for sole proprietors paying flat-rate tax on revenue (ryczałt):


  • a fixed health insurance contribution amounting to 9% of 75% of the minimum wage, if their income does not exceed the fourfold of the forecast average wage;
  • and a contribution of 3.5% of the amount in excess of this threshold;


for all sole proprietors paying tax based on the tax card:


  • a fixed health insurance contribution amounting to 9% of 75% of the minimum wage.


Health insurance contributions will not be tax-deductible irrespective of the taxation regime.
 
According to forecasts, almost 93% of sole proprietors will benefit from the planned changes. The contribution will be PLN 310 a month for most sole proprietors. The change will negatively affect the best earning sole proprietors paying flat-rate tax on their revenues. 
 
At the end of the year, once the Ministry's announcements are transformed into specific legislation, sole proprietors will have to reconsider their chosen income taxation regime.
 
Do you have questions about the upcoming changes? You are welcome to contact​ us.​

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Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

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