Lump-sum health insurance premium in 2026 — in Poland

An entrepreneur's lump-sum health contribution depends on the annual income after taking into account statutory deductions, and not on the income after costs.

Monthly amounts in 2026

• up to PLN 60,000 - PLN 498.35,
• over PLN 60,000 up to PLN 300,000 - PLN 830.58,
• over PLN 300,000 - PLN 1,495.04.

The amounts correspond to 9% of the base amounting to 60%, 100% or 180%, respectively, of the average monthly remuneration in the corporate sector in the fourth quarter of the previous year, including distributions from profit.

Revenue up to threshold

Income up to the thresholds should not always be equated with the unreduced sum of the records. The Act allows you to take into account paid social contributions if they have not been included in costs or deducted from income on another basis.

In the case of several activities and different forms of taxation, the rules for determining the basis require a joint analysis of the titles.

Monthly contributions and annual settlement

The entrepreneur pays contributions during the year and then makes an annual settlement in a document for April of the following year.

It is also possible to use a simplified method of determining the monthly basis based on income from the previous year, if the conditions are met. The rule that everyone chooses the threshold once at the beginning of the year solely according to their own forecast and does not change anything until PIT-28 is not correct.

After the annual settlement, a surcharge or overpayment may occur. Health care settlement takes place in ZUS documents, not in the PIT-28 return itself.

Deduction of 50% of the premium paid

A lump-sum taxpayer may reduce the income by 50% of paid health insurance premiums relating to activities taxed at a lump-sum rate.The remaining 50% is not deducted from income. The old rule of deducting 7.75% of the tax contribution does not apply to entrepreneurs' settlements for 2026.

Starting relief and preferential ZUS

Start-up relief and preferential social contributions do not exempt you from health insurance contributions. The lump sum health insurance amount still depends on income thresholds.

Contribution holidays also do not cover health insurance.

Example without fake "threshold optimization"

If the annual income after statutory reductions exceeds PLN 60,000, the annual settlement takes into account the basis appropriate for the higher threshold in accordance with the Act. The invoice date should not be moved solely to freely control revenue - the moment of revenue generation results from the regulations, not only from the date of the document.

Scale and linear

On the health scale it is 9% of income according to the relevant rules and there is a minimum contribution. On a flat rate, the rate is 4.9% of income, also with the minimum.

The linear health deduction limit applies to the inclusion of the paid contribution as costs or deduction from income. It is not the maximum annual amount of the premium itself.