Health Insurance Contributions for Lump-Sum Filers Rise in 2026
Self-employed entrepreneurs using ryczałt ewidencjonowany (lump-sum recorded revenue tax) will pay higher health insurance contributions (NFZ) in 2026, with rates tied to average wage growth from Q4 2025.
From February 2026, self-employed entrepreneurs filing taxes via ryczałt ewidencjonowany will see their mandatory health insurance contributions (składka zdrowotna) increase. The contributions are calculated in three tiers based on the average wage from the fourth quarter of 2025.
How Health Contributions Are Calculated
Unlike the scale-tax and flat-tax filers, lump-sum filers pay health contributions based on three thresholds:
- Up to 60% of the national average wage (roughly PLN 5,537 monthly): lower rate applies
- Between 60% and 100% of average wage: standard rate
- Above 100% of average wage (over PLN 9,228 monthly): highest rate applies
For 2026, these tiers are anchored to the Q4 2025 average wage of 9,228.64 PLN, meaning the contribution increases compared to 2025. The ministry has confirmed there are no exemptions or relief programs being introduced for lump-sum filers in 2026.
Who This Affects
If you operate a freelance business, small shop, restaurant, salon, or consulting practice under ryczałt ewidencjonowany, you will need to budget for a higher monthly health-insurance outlay. The increase typically ranges from dozens to several hundred zloty per month depending on your revenue tier. You must pay the contribution even if your actual income is below the threshold used for calculation.
Sources
Independent app, not a government. General information, not advice. The official source:
