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Good to know Health insurance contribution – upcoming changes

Health insurance contribution – upcoming changes

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​​by ​​​​​​​​​​Krzysztof Paśko

5 December 2024


The lower chamber of Polish parliament (Sejm), adopted a bill on 27 November 2024 amending the rules of accounting for health insurance contributions of the self-employed in 2025. 

Health insurance contributions for sole proprieto​rs 2025


The bill cancels health insurance contributions on income from sale of tangible assets. However, sole proprietors will be able to choose whether they want to:

  • apply the existing rules of accounting for health insurance contributions, i.e. to record income from sale of a tangible asset and at the same time reduce it by the non-depreciated value in the annual tax return; or
  • follow the new rules of accounting for the health insurance contribution which allow excluding income from sale of a tangible asset from the base for assessment of the health insurance contribution amount, in which case only the depreciation charges reduce the health insurance contributions, but the non-depreciated value of the tangible asset does not. 

Moreover, the bill reduces the minimum base for assessment of the health insurance contribution to 75% of the minimum wage for the lowest-income sole proprietors. This change will apply to the self-employed who account for taxes in tax brackets, at the flat-rate and those who use the so-called tax card regime (lump sum tax).

More revolutionary changes to the health insurance legislation are announced for 2026. However, the work is in progress and the final shape of the legislation remains unknown.

If you have questions about how the changes to the health insurance contributions may affect your tax affairs, contact us​.

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Monika Spotowska

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

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