Lump sum and full-time employment at the same time in Poland in 2026
PIT-28 and PIT-37, health insurance for two reasons when you do not pay social benefits from JDG and PIT-2 rules.
A full-time job and a lump-sum JDG can be run simultaneously. Income is settled in separate forms, and the coincidence of titles has different consequences for social contributions than for health care contributions.
Two testimonies
- you usually settle income from full-time employment in PIT-37,
- you settle income from business on a lump sum basis in PIT-28.
The employer submits PIT-11 and collects advance payments. It does not "settle PIT-37" for the employee - the tax return is submitted by the taxpayer, unless there is a special tax administration service.
Social contributions from JDG
If the basis for contributions under the employment contract per month is at least the minimum wage, retirement and disability insurance from business activity is, in principle, voluntary.
When the basis from a full-time job is lower, social contributions from JDG may be obligatory. Less than a full month, several contracts and specific exclusions are also important.
Therefore, it is not true that a lump-sum entrepreneur always pays social security contributions from his business despite working full-time.
Health insurance
Health benefits are generally payable both under the employment contract and the activity. There is no general "optimization" mechanism that allows you to skip one premium just because the other is high.
In full-time employment, 9% is calculated on the basis after statutory reductions, and not simply on the gross salary.
For flat-rate activities, the thresholds apply: PLN 60,000 and PLN 300,000 and amounts of PLN 498.35, PLN 830.58 and PLN 1,495.04 per month in 2026. Statutory rules apply to the threshold, including possible reductions in social contributions.
50% of the paid sick leave from the activity can be deducted from the income taxed at a lump sum.
PIT-2PIT-2 is a declaration to the payer, not a separate relief. It allows one, two or three payers to use part of the monthly tax-reducing amount within the total limit.
The lump sum does not benefit from the tax-free allowance, but having a JDG does not automatically deprive the employer of the right to submit PIT-2. You need to make sure that the total reductions from payers do not exceed the allowable amount.
Services for employers
If an entrepreneur performs the same activities for a current or former employer as he or she performed as a full-time employee during the period specified in the Act, he or she may lose the right to a lump sum payment. This must be checked before the first invoice.
Sources
Do you combine full-time employment with JDG?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.