Drastic contribution increase. The government missed the deadline for reform.

• The minimum health insurance contribution is paid by entrepreneurs with low income or losses.
• In 2025, it dropped to PLN 314.96 because it is calculated based on 75% of the minimum wage, not the entire wage.
• The change is valid until January 2026, after which the contribution will increase to PLN 432.54, i.e. by over PLN 117 per month.

The minimum health insurance contribution is paid by entrepreneurs with low income or experiencing losses. Piotr Juszczyk, a tax advisor at inFakt, recalled in an interview with "Rzeczpospolita" that in 2024, it was PLN 381.78 per month, while in 2025 it dropped to PLN 314.96 .

Why did it decrease? Because the rules for calculating it changed in 2025. While it remains 9%, it is not calculated on the entire minimum wage (as in 2024), but on 75%," he emphasized.

However, this change is valid only for one year, from February 1, 2025 to January 31, 2026, because the government planned to introduce a health insurance contribution reform in 2025 , which was to completely change the rules for its calculation from 2026.

Let us recall that nothing came of the reform, because the amendment passed by the Sejm was vetoed by the president.

• If the legislator does nothing, the old rules will return in 2026.
• This means that companies using the scale and linear PIT will pay the minimum, while those using the card system will pay the regular contribution on worse terms (calculated on the entire minimum wage, not on 75%) - Juszczyk emphasizes.

He also explains that for entrepreneurs using the flat-rate PIT and card tax system , the fee will be PLN 432.54 per month. "That's a PLN 117.58 increase per month. Over the course of a year, the increase amounts to PLN 1,410.96," the expert notes.