Guide · ZUS and contributions
Updated: · 8 min read · By Agnieszka Saladra, Certified Accountant
After the president's veto, the planned reform did not enter into force, so the 2026 health insurance contribution (skladka zdrowotna) is calculated under the existing rules - but on higher bases. This means an increase in burdens in almost all forms of taxation. Below you will find the current amounts, minimum bases, revenue thresholds for the lump-sum tax, and the rules on deductions and annual settlement. It is always worth confirming specific amounts on zus.pl, as some of them depend on announced indicators.
In short
The announced reform of the health insurance contribution for entrepreneurs ultimately did not enter into force - the act was vetoed by the president. In practice, this means that in 2026 the existing rules for determining the contribution, known from previous years, still apply, but calculated on higher bases.
The increase results from two sources: a higher minimum wage and a return to calculating the minimum base on 100% of the minimum wage instead of 75%, which applied as a transitional solution in 2025. The result is a noticeable increase in the minimum contribution and the lump-sum contributions compared with the previous year.
Under taxation on general principles (the tax scale), the health insurance contribution is 9% of income from business activity for the previous month. The higher the income, the higher the contribution - it is therefore linked to the company's actual results.
The contribution cannot, however, be lower than the minimum. In 2026, the minimum base is the minimum wage of PLN 4,806, so the minimum health insurance contribution is approximately PLN 432.54 per month (9% of PLN 4,806). If 9% of your income is lower than this amount, you still pay the minimum.
Under the tax scale, the health insurance contribution is generally not deductible - neither from income nor from tax. This is a significant difference compared with the flat tax and the lump-sum tax, which is worth taking into account when comparing forms of taxation.
Entrepreneurs on the flat tax pay a health insurance contribution of 4.9% of income, but not less than the minimum contribution, i.e. approximately PLN 432.54 per month in 2026 (9% of the minimum wage). A lower percentage rate than under the tax scale does not always mean a lower contribution - it all depends on the level of income.
Flat-tax taxpayers may include part of the health insurance contribution paid in costs or deduct it from income, but only up to an annual limit. In 2026, this limit is approximately PLN 14,100. Contributions above the limit no longer reduce the tax base.
In our accounting office, we will calculate and compare the burdens under the various forms based on your data - we present the calculations, and you make the decision on which form to choose yourself.
Under the lump-sum tax on recorded revenue, the health insurance contribution is fixed - it does not depend on income, but on the annual revenue threshold. The base is, respectively, 60%, 100% or 180% of the average wage in the enterprise sector for Q4 of the previous year, with 9% calculated on it.
Revenue is calculated cumulatively during the year - once a threshold is exceeded, the contribution rises to the amount of the higher bracket. After the end of the year, it is also possible to deduct 50% of the health insurance contributions paid from revenue, which reduces the lump-sum tax base. It is worth confirming the specific threshold amounts on zus.pl, as they depend on the announced average wage.
Health insurance contribution 2026 by form
| Form of taxation | Base | Monthly contribution |
|---|---|---|
| Tax scale | 9% of income, min. PLN 4,806 | 9% of income, min. approx. PLN 432.54 |
| Flat tax | 4.9% of income, min. PLN 4,806 | 4.9% of income, min. approx. PLN 432.54 |
| Lump-sum tax - revenue up to PLN 60k | 60% of the average wage (PLN 5,537.18) | approx. PLN 498.35 |
| Lump-sum tax - revenue PLN 60-300k | 100% of the average wage (PLN 9,228.64) | approx. PLN 830.58 |
| Lump-sum tax - revenue above PLN 300k | 180% of the average wage (PLN 16,611.55) | approx. PLN 1,495.04 |
Under the tax scale, flat tax and tax card, a minimum base for assessing the health insurance contribution applies. In 2026, this is the minimum wage in force on 1 January, i.e. PLN 4,806. The minimum contribution is 9% of this amount, i.e. approximately PLN 432.54 per month.
The minimum contribution is particularly relevant in months in which the company earns a low income or a loss - the health insurance contribution must nevertheless be paid in the minimum amount. Under the lump-sum tax there is no separate minimum contribution in this sense, because the amount follows directly from the revenue threshold.
The minimum contribution applies within the contribution year, which runs from 1 February to 31 January of the following year - a period different from the calendar year, which is easy to forget when planning.
The sale of a fixed asset could significantly inflate the health insurance contribution base, which is why the rules in this area have been relaxed. As a rule, revenue and costs from the sale of fixed assets are not included in the monthly base of the health insurance contribution.
Such a transaction is reported only in the annual settlement, and the entrepreneur may decide whether to include it in the annual base. This may be significant especially when the sale resulted in a loss - in that case, including it in the annual settlement can reduce the base.
This is an area where mistakes are easy to make, so the effects of selling a fixed asset on the contribution are worth calculating individually. We can prepare such calculations, and the client decides on the method of settlement.
Under the tax scale, flat tax and lump-sum tax, in addition to monthly contributions, an annual settlement of the health insurance contribution applies. After the end of the year, the contributions paid during the year are compared with those due on the actual income or revenue.
The settlement may result in an underpayment to be paid (when income was higher than assumed) or a refund of an overpayment. The annual settlement is reported in the settlement documents for April - ZUS DRA or ZUS RCA - filed by 20 May of the following year; the settlement for 2026 therefore has to be filed by 20 May 2027.
Professional online accounting keeps track of the annual settlement deadlines and monthly payments so that you avoid interest and errors in the base. Check the current status of deadlines on zus.pl when filing your first declaration of the year.
Under the tax scale and flat tax, the minimum health insurance contribution in 2026 is approximately PLN 432.54 per month. That is 9% of the minimum wage, i.e. PLN 4,806. It must be paid even in a month with a loss. It is worth confirming the current amount on zus.pl.
Under the tax scale, the contribution is 9% of the previous month's income, and under the flat tax it is 4.9% of income. In both cases it cannot be lower than the minimum contribution, i.e. approximately PLN 432.54. The lower flat-tax rate does not always mean a lower contribution - it depends on income.
Under the lump-sum tax, three thresholds apply: up to PLN 60,000, above PLN 60,000 to PLN 300,000, and above PLN 300,000 of revenue. The contributions are approximately PLN 498.35, PLN 830.58 and PLN 1,495.04 per month. Revenue is calculated cumulatively during the year.
It depends on the form. Under the tax scale, the health insurance contribution is generally not deductible. Under the flat tax, part can be deducted up to an annual limit of approximately PLN 14,100, and under the lump-sum tax, 50% of the contributions paid reduce revenue. The limits are worth confirming for the given year.
As a rule, revenue and costs from the sale of fixed assets are not included in the monthly base of the health insurance contribution. The transaction is reported in the annual settlement, and the entrepreneur may decide whether to include it in the annual base - which can be significant in the event of a loss.
It depends on the individual situation - the level of income, revenue and costs - so there is no single answer for everyone. Each form calculates the contribution differently and treats deductions differently. We can calculate and compare the variants using your data, and you make the decision yourself.