Health insurance contribution 2026 — how to calculate for JDG
The health insurance contribution (składka zdrowotna) in 2026 still depends on the form of taxation and income/revenue. For KPiR (Tax Revenue and Expense Ledger) — 4.9% of income (min. PLN 314.96). For Ryczałt (lump-sum tax) — a fixed amount depending on the revenue threshold. For tax card — a fixed amount of PLN 314.96. Below is a comprehensive guide with numerical examples, deadlines, penalties, and the most common mistakes.
Legal basis and who is affected
The rules for calculating the health insurance contribution for sole traders operating as JDG (jednoosobowa działalność gospodarcza — sole proprietorship) are governed by the Act of 27 August 2004 on healthcare services financed from public funds (Art. 79, Art. 81(2)–(2e)) as amended from 1 January 2022 under the Polish Deal reform, with further amendments in force in 2026. The health insurance contribution applies to every entrepreneur registered in CEIDG (Central Register and Information on Economic Activity) who is subject to mandatory health insurance — regardless of whether they generate income or report a loss. This obligation arises on the day business activity commences and continues until the day it is suspended or the entity is removed from the register.
A key change in effect since 2025 and continued in 2026: the health insurance contribution cannot be deducted from income tax or from the tax base for those taxed under general rules (the tax scale). Entrepreneurs on the flat tax, Ryczałt, and tax card also cannot deduct the health insurance contribution from tax. It is a cost that falls entirely on the entrepreneur.
It is worth noting that the obligation to pay the health insurance contribution also applies to entrepreneurs who simultaneously work as employees and pay health insurance contributions under their employment contract. Operating a JDG constitutes a separate title for health insurance (Art. 82(1) of the Healthcare Services Act), meaning the contribution is due separately from each title. It does not matter that the employer already pays the contribution from the salary — the entrepreneur must still pay an additional contribution from their business activity.
Key parameters for 2026
To correctly calculate the health insurance contribution in 2026, you need to know the current macroeconomic indicators that form the basis for the calculation:
| Parameter | 2026 value | Legal basis / source |
|---|---|---|
| Minimum wage | PLN 4,666 | Council of Ministers regulation on minimum wage |
| Average wage in the enterprise sector (Q4 2025, including profit distributions) | PLN 7,768.00 (GUS) | GUS President's announcement of 21.01.2026 |
| Late payment interest rate | 14.5% per annum | MF (Ministry of Finance) announcement |
| 75% of minimum wage | PLN 3,499.50 | Art. 81(2b) of the Healthcare Services Act |
| 60% of average wage | PLN 4,660.80 | Basis for Ryczałt — tier I |
| 100% of average wage | PLN 7,768.00 | Basis for Ryczałt — tier II |
| 180% of average wage | PLN 13,982.40 | Basis for Ryczałt — tier III |
KPiR — 4.9% of income with a minimum
Entrepreneurs taxed under the flat tax (19%) who keep a KPiR calculate the health insurance contribution as 4.9% of income from the previous calendar month. Income is determined as the difference between revenues and tax-deductible costs, calculated cumulatively from the beginning of the year, taking into account social insurance contributions (if they were not included in costs).
The minimum health insurance contribution is 9% of the minimum wage. In 2026, the minimum wage is PLN 4,666, so the minimum contribution is: PLN 4,666 × 9% = PLN 419.94. Note: for the flat tax, the minimum base is 75% of the minimum wage, i.e. PLN 4,666 × 75% = PLN 3,499.50, and the minimum contribution is: PLN 3,499.50 × 9% = PLN 314.96.
Important technical rule: income for health insurance contribution purposes is calculated cumulatively from the beginning of the year, and then the sum of incomes from previous months (on which contributions have already been charged) is subtracted. This means that in the first month of the year, income = revenue minus costs for January. In February: (revenue January + February) minus (costs January + February) minus January's income. This cumulative method prevents situations where a one-off large cost (e.g. purchase of a fixed asset) artificially lowers the contribution in one month and inflates it in subsequent months.
Practical example — flat tax (KPiR)
| Month | Income | 4.9% of income | Contribution payable |
|---|---|---|---|
| January | PLN 12,000 | PLN 588.00 | PLN 588.00 |
| February | PLN 8,000 | PLN 392.00 | PLN 392.00 |
| March | PLN 4,000 | PLN 196.00 | PLN 314.96 (minimum) |
| April | PLN 0 (loss) | PLN 0.00 | PLN 314.96 (minimum) |
| May | PLN 25,000 | PLN 1,225.00 | PLN 1,225.00 |
As you can see, even in a month with a loss the entrepreneur must pay the minimum contribution of PLN 314.96. Negative income does not exempt from the obligation to pay the health insurance contribution.
Annual reconciliation: the sum of monthly contributions from the above example (5 months): 588 + 392 + 314.96 + 314.96 + 1,225 = PLN 2,834.92. The annual contribution calculated on annual income (assuming annual income of PLN 120,000): 120,000 × 4.9% = PLN 5,880. If the sum of monthly contributions is lower than the annual amount, the entrepreneur must pay the difference in the annual reconciliation.
Tax scale (general rules) — 9% of income
Entrepreneurs on the tax scale (rates of 12% and 32%) pay a health insurance contribution of 9% of income (not 4.9%). The minimum contribution is the same — PLN 314.96. Example: income PLN 10,000 × 9% = PLN 900.00. This is a significant difference compared to the flat tax and should be taken into account when choosing a form of taxation.
For incomes exceeding the threshold of PLN 120,000 per year, the entrepreneur on the tax scale pays not only higher tax (32% on the excess above PLN 120,000) but also a higher health insurance contribution (9% vs. 4.9% on the flat tax). Comparative example at annual income of PLN 200,000:
| Parameter | Tax scale | Flat tax |
|---|---|---|
| Income tax | 12% × 120,000 + 32% × 80,000 = PLN 40,000 | 19% × 200,000 = PLN 38,000 |
| Annual health insurance contribution | 9% × 200,000 = PLN 18,000 | 4.9% × 200,000 = PLN 9,800 |
| Total burden (tax + contribution) | PLN 58,000 | PLN 47,800 |
| Difference | PLN 10,200 in favour of the flat tax | |
Note: the above example does not account for the tax-free amount (PLN 30,000) under the tax scale, which reduces the tax by PLN 3,600. Nevertheless, for incomes above approximately PLN 150,000 per year, the flat tax with a lower health insurance contribution is usually more advantageous.
Ryczałt — progressive fixed amounts
Entrepreneurs taxed under Ryczałt (lump-sum tax on recorded revenues) pay the health insurance contribution as a fixed monthly amount depending on annual revenue. The assessment base is a percentage of the average monthly wage in the enterprise sector in Q4 of the previous year (including profit distributions), as announced by GUS (Central Statistical Office). The following tiers apply in 2026:
| Annual revenue | Assessment base | Monthly contribution (9%) |
|---|---|---|
| up to PLN 60,000 | 60% of average wage | PLN 419.46 |
| PLN 60,001 – 300,000 | 100% of average wage | PLN 699.11 |
| above PLN 300,000 | 180% of average wage | PLN 1,258.39 |
The contribution is fixed for the entire year — the entrepreneur may pay the contribution corresponding to the current revenue tier during the year, and the final settlement is made in the annual declaration. If revenue exceeds a tier during the year, the difference must be paid in the annual reconciliation. Conversely, if contributions were overpaid (e.g. higher revenue was assumed), ZUS (Social Insurance Institution) refunds the overpayment.
Practical example — Ryczałt
An entrepreneur providing IT services on Ryczałt at a 12% rate. Annual revenue: PLN 180,000. This falls within the PLN 60,001–300,000 bracket, so they pay PLN 699.11 per month. Annual contribution: PLN 699.11 × 12 = PLN 8,389.32. If the same revenue were earned by an entrepreneur on the flat tax with income of PLN 120,000 (costs PLN 60,000), they would pay: PLN 120,000 ÷ 12 × 4.9% = PLN 490/month, annually PLN 5,880. Difference in favour of KPiR: over PLN 2,500 per year.
Optimisation strategy for Ryczałt: if your revenue hovers around the PLN 60,000 threshold, consider shifting the issuance of some invoices (e.g. an invoice with a December sale date issued in January of the following year). However, remember that revenue arises at the moment of delivery of goods/performance of services or the issuance of an invoice (whichever comes first) — not at the moment of payment. Artificially splitting revenues between years may be challenged by the tax authority.
Tax card — fixed amount
Entrepreneurs taxed under the tax card pay a fixed health insurance contribution regardless of income or revenue. The assessment base is the minimum wage, and the contribution is 9% of that amount: PLN 4,666 × 9% = PLN 419.94. In practice, due to transitional regulations, the contribution of PLN 314.96 applies in 2026 (calculated as 9% of 75% of the minimum wage). This is the lowest possible health insurance contribution for JDG and also the simplest — it requires no monthly calculations.
Note that since 2022, it is no longer possible to submit new applications for tax card taxation. This form is available only to entrepreneurs who have been continuously using it from previous years without interruption (Art. 36(1a) of the Lump-Sum Income Tax Act). If an entrepreneur resigns from the tax card or loses the right to it, they cannot return to this form of taxation.
Health insurance contributions 2026 — comparison table
| Form of taxation | Contribution rate | Base | Min. contribution/month | Tax deductible |
|---|---|---|---|---|
| Tax scale (12%/32%) | 9% | monthly income | PLN 314.96 | No |
| Flat tax (19%) | 4.9% | monthly income | PLN 314.96 | No |
| Ryczałt | 9% | % of average wage | PLN 419.46 | No |
| Tax card | 9% | 75% of min. wage | PLN 314.96 | No |
Health insurance contribution and overlapping insurance titles
The situation becomes more complex when an entrepreneur holds more than one title for health insurance. Here are the most common overlapping scenarios in 2026:
| Overlapping titles | Contribution obligation from JDG | Notes |
|---|---|---|
| JDG + employment contract | YES — from both titles | Regardless of employment fraction or salary level |
| JDG + civil-law contract (zlecenie) | YES — from both titles | Unless the contract is performed within the scope of JDG |
| JDG + pension/disability benefit | YES — from both titles | A pensioner running a JDG pays a double health insurance contribution |
| Two JDGs (two CEIDG entries) | One contribution from the combined income | One ZUS DRA declaration |
| JDG + partner in a civil-law partnership | Separate contribution from each title | Each partnership = separate title (Art. 82(3)) |
Example: an entrepreneur runs a JDG on the flat tax (income PLN 10,000/month) and is simultaneously a partner in a civil-law partnership (income from participation PLN 5,000/month). Health insurance contribution: from JDG — 10,000 × 4.9% = PLN 490; from the civil-law partnership — 5,000 × 4.9% = PLN 245. Total contribution: PLN 735/month.
Payment deadline and declaration
The health insurance contribution is due by the 20th day of the month following the month to which it relates (Art. 47(1)(1) of the Social Insurance System Act). For example, the contribution for March 2026 must be paid by 20 April 2026. If the 20th falls on a Saturday, Sunday, or public holiday, the deadline is extended to the next business day.
Payment is made to the individual contribution account number (NRS) at ZUS, by bank transfer or through the PUE ZUS / eZUS (Electronic Services Platform). The health insurance contribution is paid together with other contributions (social insurance, Labour Fund, FGŚP) in a single transfer — ZUS allocates the payment internally.
ZUS DRA declaration — the entrepreneur submits a monthly declaration by the 20th of the following month. The declaration shows the assessment base for the health insurance contribution and its amount. Most accounting software (e.g. wFirma, Księgowość 365, Comarch Optima) generates the ZUS DRA automatically based on the entered income/revenue data.
Practical tip: set up a standing order at your bank for the minimum amount (PLN 314.96) with execution on the 18th of each month. This way, even if you forget to calculate the exact contribution, you will avoid a total missed payment. You can top up the difference manually after calculating the correct amount — a top-up before the 20th does not generate interest.
Annual health insurance contribution reconciliation
The annual reconciliation of the health insurance contribution for 2025 must be submitted by 22 May 2026 (the deadline for submitting the settlement document for April 2026). In the annual reconciliation, the sum of monthly contributions paid during the year is compared with the annual contribution due, calculated on the annual income/revenue. Possible scenarios:
- Underpayment — the difference must be paid by the annual reconciliation deadline (by 22 May).
- Overpayment — the entrepreneur may apply for a refund of the overpayment. If no application is submitted within the deadline, the overpayment is credited towards future contributions. ZUS refunds the overpayment within 3 months of receiving the application, provided there are no outstanding contribution arrears.
Deadline for overpayment refund application: the entrepreneur has one month from the annual reconciliation deadline to submit the application (i.e. approximately by 22 June 2026 for the year 2025). After this deadline, ZUS automatically credits the overpayment towards future contributions — with no option for a cash refund.
Step by step — calculating the health insurance contribution (flat tax)
- Determine income for the previous month — revenues minus tax-deductible costs, minus social insurance contributions (if not included in costs).
- Calculate 4.9% of income — this is the preliminary contribution amount.
- Compare with the minimum — if 4.9% of income is less than PLN 314.96, pay PLN 314.96.
- Complete the ZUS DRA — enter the assessment base and contribution amount in the relevant fields of the declaration (Section X, field 05 — assessment base; field 06 — contribution amount).
- Pay by the 20th of the following month — transfer to your individual NRS.
- Complete the annual reconciliation — by 22 May of the following year, compare the sum of monthly contributions with the annual contribution.
Step by step — calculating the health insurance contribution (Ryczałt)
- Estimate annual revenue — based on revenue to date and forecasts for subsequent months.
- Determine the revenue tier — up to PLN 60,000, PLN 60,001–300,000, or above PLN 300,000.
- Read the rate from the table — PLN 419.46, PLN 699.11, or PLN 1,258.39 per month, respectively.
- Pay the same amount each month — until the tier is exceeded (then change the rate from the following month).
- Reconcile annually — pay the difference or apply for an overpayment refund by 22 May of the following year.
First and last contribution — business suspension
Special rules apply in the month of starting and ending (or suspending) business activity:
- Starting mid-month — the health insurance contribution is due for the full month, regardless of the start date. Even if the JDG begins activity on the 28th day of the month, the contribution for that month is full (not prorated).
- Suspending the business — the contribution is not due for months of full suspension. If the suspension occurs mid-month (e.g. 15 March), the contribution for March is still due in full. The exemption applies from the first full month of suspension.
- Resuming the business — the contribution obligation revives from the day of resumption. The full-month rule applies analogously.
Legal basis: Art. 81(2) of the Healthcare Services Act in conjunction with Art. 36a of the Entrepreneurs' Law Act (suspension of business activity).
Most common mistakes with the health insurance contribution
- Incorrect assessment base — entrepreneurs often forget to deduct social insurance contributions from income or incorrectly account for costs. Result: overpayment or underpayment, declaration correction, and interest.
- No contribution in a loss-making month — even with zero income or a loss, the minimum contribution (PLN 314.96) applies. Many people incorrectly assume that no income = no contribution.
- Late payments — even a 1-day delay triggers late payment interest (tax arrears interest rate: 14.5% per annum in 2026). For arrears above PLN 6.60, ZUS charges interest automatically.
- Wrong Ryczałt tier — entrepreneurs on Ryczałt sometimes underestimate their revenue during the year and then have to pay a large amount in the annual reconciliation. It is better to monitor revenue on an ongoing basis.
- Failure to report a change in taxation form — a change in the form of taxation affects how the contribution is calculated. The entrepreneur should report the change to ZUS within 7 days (form ZUS ZIUA or ZUS ZCNA, depending on the type of change).
- Attempting to deduct the contribution from tax — since 2022, the health insurance contribution is not deductible. Despite this, some entrepreneurs or their accountants still try to include it in the annual tax return, resulting in a correction from the tax office.
- Confusing taxable income with ZUS income — the income forming the basis for the health insurance contribution is not identical to income under the PIT (Personal Income Tax) Act. The difference concerns, among other things, inventory adjustments (opening and closing inventory affects the health insurance contribution income at year-end, but not the monthly contributions).
- Failure to correct after receiving documents late — if a cost invoice arrives late and is recorded in a later month, this may change the income for an earlier period. The entrepreneur should then make a correction in the annual reconciliation.
Penalties for non-payment of health insurance contributions
Failure to pay the health insurance contribution on time carries serious consequences:
- Late payment interest — charged from the day after the payment deadline, at the tax arrears interest rate (14.5% per annum in 2026). Example: arrears of PLN 700 for 30 days = 700 × 14.5% × 30/365 = PLN 8.34 in interest.
- Warning notice and enforcement — ZUS sends a warning notice (cost: PLN 16), and may then initiate enforcement proceedings (seizure of bank account, wages, or movable property).
- Loss of right to healthcare benefits — contribution arrears exceeding 6 months result in the loss of the right to free healthcare services financed by the NFZ (National Health Fund). The entrepreneur must then cover medical costs out of pocket (Art. 67(4) of the Healthcare Services Act).
- Additional charge — ZUS may impose an additional charge of up to 100% of unpaid contributions (Art. 24(1a) of the Social Insurance System Act).
- Entry in the debtors' register — ZUS arrears may be disclosed in the KRD (National Debtors' Register) or BIG (Economic Information Bureau), making it difficult to obtain credit, leasing, or conclude contracts with business partners.
- Criminal fiscal liability — persistent non-payment of contributions may constitute a misdemeanour under Art. 98(1) of the Social Insurance System Act, punishable by a fine of up to PLN 5,000.
2026 deadlines — JDG health insurance contribution calendar
| Contribution for month | Payment deadline | Notes |
|---|---|---|
| January 2026 | 20 February 2026 | — |
| February 2026 | 20 March 2026 | — |
| March 2026 | 20 April 2026 (Monday) | — |
| April 2026 | 20 May 2026 | — |
| May 2026 | 22 June 2026 (Monday) | 20.06 = Saturday |
| June 2026 | 20 July 2026 (Monday) | — |
| July 2026 | 20 August 2026 | — |
| August 2026 | 21 September 2026 (Monday) | 20.09 = Sunday |
| September 2026 | 20 October 2026 | — |
| October 2026 | 20 November 2026 | — |
| November 2026 | 21 December 2026 (Monday) | 20.12 = Sunday |
| December 2026 | 20 January 2027 | — |
Annual reconciliation for 2025: by 22 May 2026 (as part of the ZUS DRA declaration for April 2026).
Health insurance contribution vs. ulga na start and preferential ZUS
New entrepreneurs using the ulga na start (startup relief, Art. 18(1) of the Entrepreneurs' Law) are exempt from social insurance contributions for the first 6 months of activity, but the health insurance contribution is mandatory from the first day of business. The ulga na start does not exempt from the health insurance contribution.
Similarly, preferential ZUS (reduced social insurance contributions for 24 months) does not affect the amount of the health insurance contribution. The assessment base for the health insurance contribution is calculated independently of whether the entrepreneur benefits from preferential social insurance contributions.
Mały ZUS Plus (social insurance contributions based on income for businesses with annual revenue up to PLN 120,000) also does not modify the rules for calculating the health insurance contribution — it always depends on the form of taxation, not on the preferential status of social insurance.
FAQ — most common questions about JDG health insurance contributions
Can I deduct the health insurance contribution from tax in 2026?
No. Since 2022, the health insurance contribution cannot be deducted from income tax or from the tax base, regardless of the form of taxation (tax scale, flat tax, Ryczałt, tax card).
What if I suspend my business?
During the period of business suspension (CEIDG), you do not pay the health insurance contribution. Your right to healthcare benefits is retained for 30 days from the last day of paid contribution. After that, you may register for insurance as a family member or opt for voluntary health insurance.
How to choose the form of taxation for the lowest contribution?
It depends on your individual situation. The tax card offers the lowest fixed contribution (PLN 314.96) but is available only for selected types of activity and has not accepted new taxpayers since 2022. The flat tax (4.9%) is advantageous for high incomes. Ryczałt can be cost-effective at low revenues (up to PLN 60,000 — contribution PLN 419.46). It is worth running a simulation for your specific figures.
Is the health insurance contribution a tax-deductible cost?
No. The health insurance contribution does not constitute a tax-deductible cost for income tax purposes. It is an expense that does not reduce the tax base.
What if I run multiple businesses simultaneously?
If you run multiple businesses (e.g. two CEIDG entries), you calculate and pay the health insurance contribution on the combined income/revenue from all businesses. You submit one ZUS DRA declaration. However, if you are a partner in a civil-law partnership (spółka cywilna) or general partnership (sp. jawna) — each partnership constitutes a separate insurance title and requires a separate contribution.
Does ZUS automatically calculate my contribution?
No. ZUS does not calculate the health insurance contribution for the entrepreneur. It is the entrepreneur (or their accountant) who is responsible for correctly calculating and declaring the contribution. ZUS only verifies the correctness of declarations and may make corrections if errors are detected.
Can I pay overdue contributions in instalments?
Yes. ZUS allows you to apply for instalment payments of contribution arrears (Art. 29 of the Social Insurance System Act). The application is submitted on form RSR or electronically through PUE ZUS. During the instalment repayment period, ZUS does not charge late payment interest (only a prolongation fee of 50% of the interest rate). Importantly, entering into an instalment agreement restores the right to healthcare benefits.
How to check if I have health insurance contribution arrears?
Log in to PUE ZUS / eZUS, go to the "Balances and payments" tab → "Settlement status". You may also apply for a certificate of no outstanding contributions (form ZUS S-72b) — this is often required when applying for a loan or in public procurement procedures.
Summary
The health insurance contribution in 2026 remains one of the most significant public-law obligations for JDG entrepreneurs. Remember to update the base monthly in the KPiR — an incorrect calculation results in corrections and interest. If you change your form of taxation, report it to ZUS within 7 days. Regularly monitor your revenues and income to avoid surprises in the annual reconciliation. Key rules for 2026:
- Flat tax: 4.9% of income, minimum PLN 314.96/month.
- Tax scale: 9% of income, minimum PLN 314.96/month.
- Ryczałt: fixed amount of PLN 419.46 / 699.11 / 1,258.39 depending on the revenue tier.
- Tax card: fixed PLN 314.96/month.
- No tax deduction — under any form of taxation.
- Deadline: by the 20th of the following month; annual reconciliation by 22 May.
If you are unsure how to calculate the contribution, consult a tax adviser or use professional accounting software that will automatically calculate the correct amount based on your financial data.