Health contribution 2025 for tax scale (general rules)
As we mentioned in the introduction – the basis for the health insurance premium varies depending on the form of taxation chosen by the business person. Companies that settle using the tax scale determine the amount of the health contribution from February 1 of the current year to January 31 of the following year. This is the so-called “contribution year” – a term introduced precisely in the context of taxation on the tax scale.
To calculate the health insurance premium for general-paying activities, you must first find the basis for the health insurance premium. How to do it?
- When calculating your health premium for August, consider your July earnings.
- Subtract all qualifying deductible expenses from the revenue earned in a given month.
- Compare the amount of income received with the amount of the minimum wage that was in effect at the beginning of the contribution year.
Important!
Remember that the reference point should be the minimum wage in effect on February 1 of a given year – even if the minimum wage also changes during the year (as it did in 2023 and 2024). In 2025, it is PLN 4,666 gross.
In previous years, the health contribution was 9% of the minimum wage. Today, however, this has changed in favor of taxpayers. The lowest health insurance contribution an entrepreneur can pay is 9% of the amount equal to 75% of the minimum wage in effect on the date the contribution is determined. On February 1, 2025, the minimum wage was PLN 4,666 gross. This means that the minimum health contribution from February 1, 2025 to January 31, 2026 is PLN 314.96. Thanks to the changes, the contribution has increased by only 86 cents, while the minimum wage has increased by PLN 1,176 gross.
Important!
Even if the minimum wage increases more than once during the year, the health premium will remain at the same level. The new health contribution rate is effective as of February 1 of each subsequent year.
Health contribution for tax scale – calculator
How do you calculate the amount of the health contribution when you run a business taxed under the tax scale, but earn more? The equation is – in theory – simple: just multiply the amount of income by 9% – the result of the action will determine the amount of premium to be paid.
And why is the equation simple only in theory? Because it is important to remember that income for the purpose of determining the basis of the health contribution is calculated somewhat differently than income determined for PIT purposes. From the income earned since the beginning of the year must be subtracted:
- costs incurred since the beginning of the contribution year,
- The sum of income from previous months,
- the sum of social contributions paid since the beginning of the contribution year,
- the sum of premiums deducted in previous months – provided that they were not included in deductible expenses.
It is worth remembering that in order to calculate the health insurance premium for April, the income earned in March must be taken into account. The premium, in turn, is paid in May. Such a process can be questionable, so we have prepared an example that includes calculations for the health premium over three months of 2025.
Important!
Lack of income in a given month does not relieve the obligation to pay the health premium – you must always pay at least the minimum value of the premium for the previous month.
Example:
Mr. Matthew’s company generated the following revenues:
- February – PLN 9,250;
- March – PLN 2,900;
- April – PLN 11,370.
Here’s how to calculate the premiums for each month:
March: 9% of the amount of PLN 9,250 (February income) is PLN 832.5. The entrepreneur must pay a contribution in this amount by April 20.
April: 9% of the amount of PLN 2,900 (March income) is PLN 261. However, the minimum health insurance premium in 2023 is PLN 314.10, so this is the amount Mr. Matthew must pay. The transfer should reach Social Security by May 20.
May: 9% of the amount of PLN 11,370 (April income) is PLN 1,023.30. This amount must be paid by June 20.
For companies with exceptionally high incomes, a considerable complication is that there is no upper limit for the health contribution. It is always 9% of income. This means that if Mr. Matthew’s company from the example above generates income of – for example – PLN 2 million, the health contribution will be as much as… PLN 180,000!
Health contribution vs. the P&L
If an entrepreneur keeps a tax ledger, he can additionally reduce or increase the basis of the health contribution. It is adjusted by the so-called inventory difference. We can reduce the basis if the value of the final inventory is less than the value of the initial inventory. In the opposite situation, we increase the base.
Health contribution for flat tax
For sole proprietors taxed on a flat tax, the situation is similar except that the health insurance premium is not 9% on income, but only 4.9%. Consider the same example. In the option under discussion, however, Mr. Matthew will opt for a flat tax.
Important!
Although the health contribution rate for flat taxpayers is less than for general taxpayers (4.9% versus 9%), the minimum health contribution rate is still the same at 9% on 75% of the minimum wage.
Example:
Mr. Matthew’s company generated the following revenues:
- February – PLN 9,250;
- March – PLN 2,900;
- April – PLN 11,370.
Here’s how to calculate the premiums for each month:
March: 4.9% of the amount of PLN 9,250 (February income) is PLN 453.25. The entrepreneur must pay a contribution in this amount by April 20.
April: 4.9% of the amount of PLN 2,900 (March income) is PLN 142.10. However, the minimum health contribution in 2023 is PLN 314.10, so this is the amount Mr. Matthew must pay. The transfer should reach Social Security by May 20.
May: 4.9% of the amount of PLN 11,370 (April income) is PLN 557.13. This amount must be paid by June 20.
Health premium 2025 – for entrepreneurs on a lump sum from registered income
If a company uses a flat rate on registered income, it must take into account two factors when calculating its health insurance premium: the company’ s income (flat-rate taxpayers are not allowed to take into account deductible expenses) and the amount of the average salary in the business sector. In 2025, entrepreneurs check this amount for the fourth quarter of 2024.
Entrepreneurs accounting for lump sums benefit from three thresholds:
If the company’s revenue does not exceed PLN 60,000
The health contribution assessment base is calculated by taking 60% of the amount of the average monthly salary in the enterprise sector. In 2025, this is PLN 5,129.51 (PLN 8,549.18 * 60%). The health contribution rate is 9% on this amount, so the contribution to be paid is PLN 461.66.
If the company’s revenue is between PLN 60,000 – 300,000
The entrepreneur takes into account the average monthly salary at 100%, or PLN 8,549.18. This means that the amount of health contribution to be paid will be PLN 769.43.
If the company’s revenue exceeds PLN 300,000
The entrepreneur must consider 180% of the amount of the average monthly salary. In 2025, this is PLN 15,388.52 (PLN 8,549.18 * 180%). The amount of premium to be paid in such a case will be as much as PLN 1,384.97.
Important!
Income earned by companies settling on a flat rate from registered income can be reduced. Social security contributions already paid are then deducted, provided the company has not previously deducted them from income or included them as deductible expenses.
Simplified health insurance premium for flat-rate taxpayers
It is possible to pay a simplified health contribution for entrepreneurs using a lump sum on registered income. The simplified form means that the entrepreneur will be able to calculate the health contribution on the basis of the assessment base determined by the income earned in the previous calendar year. This amount should be reduced by social security contributions paid in the previous calendar year.
However, it is important to note that in order for this deduction to be possible, the premiums paid last year could not be counted as deductible. The entrepreneur also could not deduct the health premium from income under the Personal Income Tax Law.
In such an arrangement, the entrepreneur applies a single health contribution rate for the entire calendar year. However, there are two important conditions that a company must meet in order to benefit from the simplified contribution.
First: he must pay a flat rate of income tax in a given year.
Second: in the entire previous calendar year, it carried out activities taxed on a flat rate or general basis.
Health premium 2025 – for tax card entrepreneurs
In this case, no calculations are needed. Entrepreneurs who settle their tax with the help of a tax card (that is, freelancers, but also entrepreneurs taking advantage of the startup tax credit) pay a fixed health insurance premium throughout the year.
The basis for calculating the health contribution for these entrepreneurs is the minimum wage in effect on January 1 of the year in question. In 2025, the minimum wage was PLN 4,666. How much is the health contribution for entrepreneurs settling in the form of a tax card? As much as the minimum health premiums of those using the tax scale or flat tax. Entrepreneurs on the tax card will therefore pay PLN 314.96 in health premiums, since the base for them is 75% of the minimum wage (4,666 * 75% = PLN 3,499.50
Important!
Remember that the tax card is a form of taxation that can no longer be chosen. As of 2022, the tax card applies only to entrepreneurs who previously benefited from this type of taxation. Newly established sole proprietorships can choose between a scale tax, a flat tax or a lump sum tax on registered income.
Do you run several companies? Here’s how to pay your health premium
When a single entrepreneur conducts several business activities, he or she must pay separate health premiums for each title of health insurance coverage. Detailed regulations on this subject can be found in the Act of August 27, 2004 on health care services financed from public funds (the so-called NFZ Act). This is stated in Art. 82, point 1 of the document.
The rate of the health contribution is then the resultant of the sum of income, earned by all the companies run by the taxpayer. Of course, in the case of a lump sum from registered income, the sum of income, not income, must be taken into account.
Example:
Mr. Edward runs a sole proprietorship and is also a partner in a civil partnership. He accounts for himself on a general basis. To calculate the health contribution for April, Mr. Edward should add up last month’s income from his sole proprietorship (PLN 64,000) and the income earned in the civil partnership. The entrepreneur then takes into account only that part of the income that is attributable to his shares. In our example, this amounts to PLN 27,000. The total amount of the base on which Mr. Edward will calculate the health contribution is PLN 91,000. The amount of health contribution to be paid is PLN 8,190.
What is the deadline for paying the health premium?
Every entrepreneur must pay a health contribution by the 20th. day of the month following the month to which the health insurance premium applies. For example: the contribution for March must be paid by April 20. An exception applies to limited liability companies, joint stock companies, foundations and associations – these entities must pay the health contribution by the 15th. day of each month.
