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Good to know Health insurance contribution for sole proprietors – what’s next?

Health insurance contribution for sole proprietors – what’s next?

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​​​​by Maria Wośkowiak-Adamczyk

14 May 2025​

​​

The President has vetoed the bill that changes the calculation method of health insurance contributions. 

In practice, this means that the previously announced changes will not enter into force and the rules for calculating the health insurance contributions remain unchanged. The bill will now return to the lower chamber of Polish parliament (Sejm) for re-consideration. The government has announced that the work on the bill will resume after the presidential election. 

What would change? 


According to the new model, the contribution assessment base will consist of two components.

1. A flat rate portion – common to all taxation regimes:

  • 9% contribution will be charged on 75% of the minimum wage.

2. A percentage portion – charged on excess income or revenue:

  • 4.9% on income exceeding 1.5 times the average wage – for sole proprietors using tax brackets or paying flat tax;
  • 3.5% on income exceeding 3 times the average wage – for sole proprietors paying flat-rate tax on gross income.
  • Taxpayers using tax deduction card will pay only the flat rate portion.​

The health insurance contribution is a major financial burden on sole proprietors. It directly affects the monthly cost of running a business and the way the business’s taxes and finance are planned. The rules for its calculation vary depending on the taxation regime, so any changes in this area need to be carefully considered and personalised.

We keep abreast of emerging changes and regulations and analyse their impact on businesses. Keep your business safe – follow our communications and use our experts’ knowledge.

If you need support in understanding laws or would like to discuss the implications for your business, you are welcome to contact us​. We will be happy to answer your questions and help you prepare for the upcoming changes.

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Monika Spotowska

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

Associate Partner

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