The health insurance contribution for sole traders (JDG) underwent a major reform in 2022. In 2026 further modifications apply — it is important to understand them before submitting your ZUS declaration.
Basic Rules in 2026
The amount of the health contribution depends on the chosen form of taxation:
- Progressive tax scale (12%/32%): contribution = 9% of income earned in the previous month. Not deductible from tax.
- Flat tax (19%): contribution = 4.9% of income, but not less than 9% of the minimum wage. In 2026 the minimum contribution is approx. 314 PLN (9% × 4,666 PLN).
- Lump-sum revenue tax (ryczałt): a fixed contribution based on annual revenue brackets:
- Up to 60,000 PLN annual revenue: 9% × 60% of average wage
- 60,001–300,000 PLN: 9% × 100% of average wage
- Over 300,000 PLN: 9% × 180% of average wage
- Tax card: minimum contribution = 9% of the minimum wage.
Calculating the Contribution on Flat Tax
Example: a flat-tax entrepreneur earned 12,000 PLN income in February.
- Contribution = 12,000 × 4.9% = 588 PLN
- Minimum contribution: 9% × 4,666 PLN = 419.94 PLN → contribution cannot be lower
- Since 588 PLN > 419.94 PLN, the amount paid is 588 PLN
On the flat tax, 50% of health contributions paid can be deducted from the tax base (up to an annual cap of approx. 11,600 PLN).
Calculating the Contribution on the Progressive Scale
Example: a progressive-tax entrepreneur earned 8,000 PLN income in the month.
- Contribution = 8,000 × 9% = 720 PLN
- Minimum contribution: 9% × 4,666 PLN = 419.94 PLN
- Health contribution is not deductible from tax on the progressive scale — the full 720 PLN is a cost for the entrepreneur.
Lump-Sum Taxpayers — Three Revenue Brackets
For lump-sum taxpayers, the contribution base is determined monthly based on projected annual revenue:
- Projection up to 60,000 PLN → base = 60% of average wage ≈ 4,600 PLN → contribution ≈ 414 PLN
- Projection 60,001–300,000 PLN → base = 100% ≈ 7,700 PLN → contribution ≈ 693 PLN
- Projection over 300,000 PLN → base = 180% ≈ 13,860 PLN → contribution ≈ 1,247 PLN
Annual Health Contribution Settlement
After the tax year ends, the entrepreneur makes an annual health contribution settlement (in the ZUS DRA or RCA declaration). If monthly advance payments were too high, ZUS refunds the overpayment; if too low, the entrepreneur pays the difference.
Calculate your health contribution: Self-Employed Health Insurance Calculator Poland 2026 →