Drastic premium increase. The decision has already been made.

• In 2026, the minimum health insurance contribution for entrepreneurs will increase to PLN 432.54 per month, which means an increase of PLN 117.58 compared to 2025.
• The increase is due to the failure to implement the planned reform and the return to the previous rules for calculating contributions from the entire minimum wage.
• The annual increase for entrepreneurs will amount to PLN 1,410.96.

The minimum health insurance contribution is paid by entrepreneurs with low income or when the company is generating a loss. Piotr Juszczyk, a tax advisor at inFakt, reminded "Rzeczpospolita" that in 2024, the minimum contribution was PLN 381.78 per month, and in 2025, it dropped to PLN 314.96.

The decrease was the result of a change in the method of calculating the contribution. In 2025, it will still be 9%, but not on the entire minimum wage (as in 2024), but on 75%, the expert explained.

This change was only supposed to be valid for one year (from February 1, 2025 to January 31, 2026), because the government planned to introduce a contribution reform in 2025, which was to radically change the rules in 2026.

However, the reform never materialized because the amendment passed by the Sejm was vetoed by President Andrzej Duda. "If the legislature doesn't introduce changes, the old rules will return in 2026. Companies using the scale and flat-rate personal income tax will pay the minimum contribution, while entrepreneurs paying by card will pay the standard contribution, calculated on the entire minimum wage, not 75%," Juszczyk emphasizes.

In mid-October, the Ministry of Finance announced that it was not working on a project that would maintain the reduced minimum basis for calculating health insurance contributions for entrepreneurs in 2026 and subsequent years.

The expert explains that, as a result, the fee for entrepreneurs on the scale, the flat-rate PIT, and the card will be PLN 432.54 per month . This means an increase of PLN 117.58 per month, and over the course of a year, the increase will reach PLN 1,410.96.