From January 1, 2025, entrepreneurs will pay a lower minimum health insurance contribution. Its amount, which is 9%, will be calculated from 75% of the minimum wage instead of the previous 100%. This change will allow the smallest entrepreneurs to save even 90 PLN per month, which is a 25% reduction compared to the previous health insurance premium.
Another significant change is the abolition of the obligation to pay health insurance contributions from the sale of fixed assets. Entrepreneurs won’t have to pay contributions from such transactions as the sale of company vehicles, furniture, or other equipment. This breakthrough is another implementation of the key electoral promise of Polska 2050, after the revision of the National Recovery Plan, the 0% loan lock, and the hydrogen law legislation.
From January 1, 2026, a fixed lump-sum health insurance contribution will be introduced at a rate of 9%*75% of the minimum wage up to the enterprise’s income of 1.5 times the average wage (in 2026: about PLN 14,000 per month, PLN 165,000 per year). The percentage contribution from the excess income over this amount will be 4.9%.
As explained by Katarzyna Pełczyńska-Nałęcz, vice-chairwoman of the party and Minister of Funds and Regional Policy: “We spared no effort to bring about this change. Thanks to our cooperation and commitment, we were able to find a solution that not only supports entrepreneurs but also ensures the financial balance of the state.”
MP Sławomir Ćwik of Polska 2050 refers to her words: “The reduction of the health insurance contribution is tangible evidence that we are effectively implementing our electoral promises. If we hadn’t listened to the voices of entrepreneurs, this change would not have been possible. As Minister Pełczyńska-Nałęcz said, it’s crucial to combine support for business with responsible budget management. This is just the beginning – we will soon present further solutions to facilitate the lives of Polish entrepreneurs.”
The reduction of the minimum health insurance contribution and the abolition of charges for fixed assets is the first stage in implementing electoral promises concerning support for entrepreneurs.
Polska 2050 announces further changes in the coming years. In 2025, there will be more reliefs for micro-entrepreneurs, and in 2026, the introduction of new regulations is planned to further reduce the costs of running a business for SMEs.
Source: https://managerplus.pl/zmniejszenie-minimalnej-skladki-zdrowotnej-dla-przedsiebiorcow-w-2025-i-2026
