Health contribution for entrepreneurs on the tax scale:
For taxpayers with business activities settled according to the tax scale, as of January 2025, the health contribution will again be set at a flat rate – it will be a fixed amount, independent of the income earned. The amount of the contribution is to be 9% of 75% of the minimum wage, which translates into about 310 PLN per month in 2025. According to the government’s calculations, in 2024 terms, this amount would be 286,33 PLN per month, compared to 381,78 today PLN.
Health contribution for entrepreneurs on a 19% flat tax:
Those with monthly incomes of no more than twice the expected average salary (currently around 16,000 PLN) will pay the same contribution as those who settle according to the tax scale, i.e. 9% on 75% of the minimum salary.
Compared to the current system, they will gain at least about 100 PLN per month (in 2025 terms), and with an increase in income (up to twice the average salary) even up to about 530 PLN per month.
Those whose income exceeds twice the projected average salary will pay 4,9% of the health care contribution on the excess.
Health contribution for entrepreneurs on a lump sum
Lump sum taxpayers with monthly revenues up to four times the expected average wage will pay a health contribution of about 310 PLN per month (or 9% on 75% of the minimum wage) in 2025 terms.
When earning revenues in excess of four times the expected average wage, lump sum entrepreneurs will pay the minimum contribution (9% on 75% of the minimum wage) and 3,5% on the excess above that four times.
Health contribution for entrepreneurs settling on a tax card
All entrepreneurs settling on a tax card will also see a reduction in the health contribution base – in their case it will be calculated as 9% on 75% of the minimum wage, instead of the current 9% on the entire minimum wage. In addition, Entrepreneurs will not have
