Poland's Health Contribution Changes: Impact on Businesses and Healthcare in 2026

Poland's Sejm has passed a bill to lower health insurance contributions for entrepreneurs, awaiting presidential approval. The changes, expected to take effect in 2026, have sparked debate among business owners and healthcare professionals.

Proposed Changes and Their Implications

The new law introduces a two-part health contribution calculation for entrepreneurs: a lump sum up to a certain income level, and a percentage above that. This reform aims to benefit approximately 2.5 million entrepreneurs, particularly those using linear PIT taxation.

Agnieszka Majewska, representing SMEs, has urged President Andrzej Duda to sign the bill, citing the increasing operating costs for businesses due to previous health contribution increases. The government estimates the reform will cost the state budget 4.6 billion PLN.

Winners and Potential Losers

Entrepreneurs with lower incomes (around 4,000 PLN monthly) may see an increase in contributions, while most flat-rate taxpayers can anticipate lower contributions. However, the elimination of tax relief will reduce these benefits.

Entrepreneurs with higher revenues (above 55,000 PLN monthly) may find themselves at a disadvantage. For those on a tax card, calculation rules remain unchanged from 2025, but the rising minimum wage will increase the contribution amount.

Healthcare Concerns

Resident doctors are demanding a veto of the law, arguing that reducing health contributions will worsen the financial crisis in the healthcare sector. They highlight that Poland's healthcare system is already severely underfunded.

Mariusz Trojanowski, from the National Association of Employers of District Hospitals, criticizes the decisions as inconsistent, pointing out the contradiction of increasing medical personnel salaries while reducing treatment funds. Concerns persist regarding the potential long-term impact on the National Health Fund (NFZ), especially with the elimination of deducting health insurance contributions from income tax.