Entrepreneurs Face 37% Jump in Minimum Health Insurance from February 2026
From February 1, 2026, entrepreneurs on progressive or flat tax must pay PLN 432.54 monthly minimum health insurance, up from PLN 314.96—a 37% increase triggered by the expiry of temporary relief and the rising minimum wage to PLN 4,806.
The Jump
The minimum health contribution that was PLN 314.96 is being replaced by PLN 432.54, representing an increase of PLN 117.59 per month, or over 37% compared to the previous year.
The year 2025 brought entrepreneurs temporary relief in the form of a reduced health insurance contribution base calculated on 75% of the minimum wage. The government intended to make this permanent and introduce broader contribution reform with even lower contributions for a significant group of entrepreneurs. However, the President's veto in May blocked these plans, citing concerns about revenues to the National Health Fund (NFZ) and potential systemic injustice, triggering a return to the Polish Deal provisions and higher basis for calculating health insurance contributions from February 2026.
Who It Affects
The most tangible effect of the increase applies to entrepreneurs settling taxes on a tax scale or flat tax basis. The current contribution of PLN 314.96 will be replaced with PLN 432.54, meaning an increase of PLN 117.59 per month, or over 37% compared to the previous year.
Although the increase affects almost all entrepreneurs in Poland, not everyone will feel it equally. The change will have the most severe impact on entrepreneurs on the tax scale and flat tax, especially those with low or irregular income.
What This Means for You
If you run a business in Poland as a sole trader (JDG), self-employed person, or small company owner operating under the general tax scale or flat tax, your mandatory health insurance cost is rising significantly as of February 2026. On an annual basis, you'll pay an extra PLN 1,411. If you've been running a business for some time, budget now for this increase. You may want to review whether switching to lump-sum taxation (ryczałt) could reduce your overall burden, as that form calculates health contributions differently based on revenue tiers.
Sources
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