The health insurance premium will increase to PLN 451.80 per month. An increase of PLN 136.84

• Without changes to the regulations, 2.5 million self-employed Poles will pay significantly higher health insurance contributions next year - reports "Fakt".
• The minimum health insurance contribution will increase by PLN 136.84, and will amount to PLN 451.80 per month, explains tax expert Piotr Juszczyk.
• This is the result of President Andrzej Duda vetoing the law reducing health insurance contributions for entrepreneurs.

Reducing the health insurance contribution was one of Donald Tusk's promises before the parliamentary elections. The regulations, also within the government coalition itself, caused considerable controversy . The Left was against the changes in the health insurance contribution, emphasizing that such a reduction would worsen access to health care .

As a result of the reform, the contribution up to a certain level would be a flat rate, and from the surplus of income - a percentage. Specifically, the flat-rate part of the health insurance contribution would be 9% of 75% of the minimum wage. The second part was to be calculated from the surplus of income above 1.5 times the average monthly wage for entrepreneurs settling on the tax scale or flat tax. Although the act was passed, the regulations will not come into force for now, because they were vetoed by President Andrzej Duda.

The reform would cost around PLN 4.5 billion – that is how much would remain in the wallets of entrepreneurs working on their own, "Fakt" emphasizes.

For now, it is unlikely that the president-elect will make a different decision regarding attempts to introduce higher health insurance contributions for businesses. Karol Nawrocki announced during the election campaign that if he becomes president, he will not sign a law reducing health insurance contributions for the self-employed .

I think this is a responsible decision by President Andrzej Duda, because removing further financial resources from the health service, where people all over Poland are waiting in increasingly long queues and district hospitals are not receiving financial resources for overperformance, is very dangerous for the public health service and is the implementation of the Civic Platform's plan to privatize the health service.

- this is how Karol Nawrocki, then a presidential candidate, commented on Duda's veto before the presidential elections.

Piotr Juszczyk, a tax expert, looks at it from a different perspective. He believes that if the regulations are not changed quickly, 2.5 million self-employed Poles will pay significantly higher health insurance contributions next year.

The amount of the contribution depends on the increase in the minimum wage, but also on the method of its calculation. In 2025, the basis for the health insurance contribution is 75 percent of the minimum wage, which gives a contribution of PLN 314.96. In 2026, in accordance with the applicable regulations and due to the veto of the changes by the president, the basis will be 100 percent of the minimum wage, i.e. PLN 5,020. As a result, the minimum health insurance contribution will amount to PLN 451.80 per month - an increase of PLN 136.84

- Piotr Juszczyk, tax advisor from inFakt, calculates for "Fakt". As he adds, as a result, the minimum monthly cost of running a business in 2026 will be:

• PLN 2,398.60 for entrepreneurs paying full ZUS contributions including health insurance contributions,
• PLN 928.30 for entrepreneurs taking advantage of preferential rates (small ZUS and health insurance contribution).

According to the expert, this means that without changing the regulations, business may encounter an insurmountable barrier.

The threshold for starting a business is rising significantly. Currently, the minimum monthly burden of ZUS contributions for new entrepreneurs is PLN 757.86. In 2026, it will be PLN 928.30, which means an increase of PLN 170.44 per month. Such a significant increase in fixed costs may be a barrier for many people considering starting a business.

- he tells "Fakt".