Health Insurance Contributions Rise: Entrepreneurs Pay from Full Minimum Wage
From February 2026, self-employed and small-business owners pay health insurance (NFZ) contributions based on 100% of the minimum wage rather than 75%. Minimum monthly contribution jumped to 432.54 zloty, affecting over 3 million self-employed individuals.
Poland's health insurance (Narodowy Fundusz Zdrowia, NFZ) contribution rules underwent a significant change starting February 2026, directly impacting entrepreneurs, sole proprietors, and self-employed residents. The key change: the baseline for calculating health insurance premiums shifted from 75% to 100% of the statutory minimum wage.
What Changed in 2026
- Minimum monthly health contribution: Increased from 314.96 zloty (based on 75% of minimum wage) to 432.54 zloty (100% of minimum wage of 4,806 zloty)
- Affected groups: Self-employed on general scale, linear tax, and ryczałt systems
- Additional impact: Emeryty (pensioners) and minimum-wage employees also see contributions recalculated upward
For entrepreneurs on the general tax scale or linear 19% tax, the minimum health contribution of 432.54 zloty applies each month, regardless of actual income. Those earning higher incomes pay a percentage (9% for scale, 4.9% for linear) calculated from monthly earnings. Ryczałt-basis entrepreneurs pay tiered fixed amounts: roughly 498 zloty/month up to 60,000 zloty annual revenue, 831 zloty for 60,001–300,000 zloty, and 1,495 zloty above 300,000 zloty.
The government funded the resulting 4.6 billion zloty shortfall to NFZ through the state budget to cushion the blow. However, small business owners report this is their largest single cost increase in years. Foreigners operating as sole proprietors (JDG) or freelancers in Poland should immediately recalculate their monthly business costs and reserve the higher contribution amount. Those not yet registered as entrepreneurs may want to factor in this new baseline cost before launching a business.
Sources
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