In 2026, the rules for calculating the health insurance contribution for sole traders (JDG) are again raising many questions. Find out how much you will pay under the tax scale, flat tax, and lump-sum taxation.
The health insurance contribution remains one of the most debated burdens for entrepreneurs running a sole trader business (JDG). Since the reform introduced under the Polski Ład, its amount depends directly on the chosen form of taxation and the income earned – which means that every change in revenues or costs translates into a different amount to pay. In this article we explain exactly how to calculate the health insurance contribution in 2026 for the three most popular forms of taxation: the tax scale, flat tax, and lump-sum tax on recorded revenues.
Entrepreneurs settling accounts under the tax scale (17% and 32%) pay the health insurance contribution at a rate of 9% of the assessment base. The base is income – i.e. revenue reduced by tax-deductible costs and paid social insurance (ZUS) contributions. Example: if monthly income is PLN 8,000, the health insurance contribution is PLN 720. Important rule: the health insurance contribution under the tax scale cannot be lower than 9% of the minimum wage applicable at the beginning of the contribution year. In 2026, the minimum assessment base for the health insurance contribution is therefore linked to the current minimum wage – it is worth monitoring the amount announced by the government. Additionally, entrepreneurs on the tax scale cannot deduct the health insurance contribution from tax, which makes this form more expensive at higher income levels.
Taxpayers settling accounts under the flat tax (rate of 19%) pay the health insurance contribution at a rate of 4.9% of income. This is a lower rate than under the tax scale; however, the minimum monthly contribution – analogously to the tax scale – cannot fall below 9% of the minimum wage. Example: monthly income of PLN 10,000 → health insurance contribution = PLN 490. Key benefit of the flat tax: part of the health insurance contribution paid can be included in tax-deductible costs or deducted from the tax base. In 2026, an annual limit applies to this preference – it should be verified on an ongoing basis, as it is updated each year. At higher income levels, the flat tax with its lower health insurance contribution is often more advantageous than the tax scale.
Entrepreneurs using lump-sum taxation pay the health insurance contribution as a flat-rate amount – its level depends on the revenue earned in the previous calendar year. In 2026, three thresholds apply: 1. Revenue up to PLN 60,000 per year – health insurance contribution of 9% of a base equal to 60% of the average salary. 2. Revenue from PLN 60,000 to PLN 300,000 per year – health insurance contribution of 9% of a base equal to 100% of the average salary. 3. Revenue above PLN 300,000 per year – health insurance contribution of 9% of a base equal to 180% of the average salary. Advantage: predictability. Knowing your revenue level, you can plan the cost of the health insurance contribution for the entire year in advance. However, lump-sum taxpayers cannot deduct the full contribution – a partial deduction is available on analogous terms to those applicable under the flat tax.
Regardless of the form of taxation, every entrepreneur running a JDG must pay at least the minimum health insurance contribution. The minimum contribution amount is linked to 9% of the minimum wage, which in 2026 has increased compared to previous years. The minimum contribution applies in practice to entrepreneurs who: • report low or zero income (tax scale, flat tax), • have revenues below the first lump-sum threshold, • benefit from reliefs that reduce the assessment base. It is worth remembering that even when business activity is suspended, if the suspension does not last for a full calendar month, the health insurance contribution is still due. Suspending activity for a full calendar month, however, exempts the entrepreneur from the obligation to pay it for that period.
The health insurance contribution is paid monthly; however, after the end of the tax year, every entrepreneur submits an annual health insurance contribution settlement (together with the ZUS DRA or RCA declaration). On this basis, ZUS verifies whether the total contributions paid correspond to the actual assessment base. If you paid too much – an overpayment arises, which can be reclaimed. If too little – an additional payment becomes due. Deadline for the annual settlement: by 20 May of the following year. Most common errors in the annual settlement: • incorrect determination of income (the assessment base), • omission of invoice corrections affecting revenue or costs, • incorrect settlement of the health insurance contribution deduction in the tax return. It is therefore worth cross-checking your data with an experienced accounting firm before submitting the settlement.
The choice of taxation form has a direct impact on the amount of the health insurance contribution – and there is no single universally best answer. The decision depends on: • the level of annual revenues and costs, • the industry and the possibility of applying lump-sum taxation, • planned investments and deductions, • other sources of income (e.g. an employment contract). General guidelines: • Lump-sum taxation works well with high revenues and low costs – particularly in services. • The flat tax is attractive at income levels above several tens of thousands of PLN per month. • The tax scale is beneficial at income levels within the first tax bracket and when joint settlement with a spouse is possible. Every decision is worth preceding with an individual financial analysis.
The health insurance contribution for a JDG in 2026 is a topic that requires an individual approach – rates, thresholds, and deduction rules differ significantly depending on the form of taxation. If you want to be sure that your calculations are correct and that you are not overpaying, contact the Danexis accounting firm. Call +48 780 760 666 or write to kontakt@danexis.pl – our specialists will analyse your situation and help you choose the most advantageous solution.