Starting in 2025, the minimum base for health insurance contributions will be reduced to 75% of the minimum wage. Additionally, income from the sale of fixed assets (e.g., real estate) will no longer be included in the calculation base for health insurance contributions.
The minimum base for health insurance contributions will also be lowered for individuals using the general tax scale and the flat tax rate. This new solution will extend to those using the tax card system as well.
While the removal of health insurance contributions on fixed asset sales was planned earlier, the reduction of the contribution base to 75% of the minimum wage stems from a government amendment. This change will impact over 900,000 entrepreneurs and could save them over 1,200 PLN annually.
From the perspective of entrepreneurs, these are significant changes. However, it’s important to note that the healthcare system’s finances are in poor condition. Therefore, a broader discussion on how to fund the healthcare system is necessary.
– Michał Modro, BCC expert on healthcare, social welfare, senior policy, and labor market.
Source: CEO
