In Poland, the wellness insurance strategy has been controversial among entrepreneurs for years. The latest proposals for changes to the wellness contribution, planned for 2026, rise many questions and concerns in the business environment. The absence of final decisions by the Sejm may consequence in crucial increases in the burden on entrepreneurs.
Current legal position and planned changes
Currently, according to the regulations in force since 1 January 2025, the minimum basis for the wellness contribution for entrepreneurs has been reduced to 75% of the minimum wage, which amounts to PLN 4666. This means that entrepreneurs pay a premium of 9% from the amount of PLN 3499.50, which gives about PLN 315 per month.
The changes planned for 2026 include the introduction of a two-elemental basis for the wellness contribution:
- Flat-rate portion: 9% of 75% of the minimum wage.
- Percentage: for income exceeding 1.5 times the average monthly salary, the premium would be additionally 4.9% on surplus income.
For traders accounting for a lump sum on recorded revenue, it is provided:
- Flat-rate portion: 9% of 75% of the minimum wage.
- Percentage: for revenues above 3 times the average salary, an additional premium of 3.5% on surplus revenue.
Consequences of the failure to decide the Sejm
If the Sejm does not take a final decision on the fresh rules for the calculation of the wellness contribution, entrepreneurs may face crucial increases. The current rules supply that in the absence of fresh regulations, the wellness premium will be calculated on the basis of the full minimum wage, which means an increase of about PLN 100 per period for the smallest entrepreneurs.
Political discussions and organization positions
The ruling coalition has intense discussions on the form of future changes. The Polish organization 2050 of Szymon Hołownia advocates the introduction of a fresh strategy of wellness contributions, which will bring real savings for about 2.5 million entrepreneurs, especially micro companies.
In turn, the Left agrees to the first steps towards change, but opposes the decision on the mark contribution model already at this stage. The organization argues that the impact of the proposed solutions needs to be carefully analysed.
Costs for the State budget
The simplification in the wellness contribution for entrepreneurs entails crucial costs for the state budget. The proposed changes are estimated to cost around PLN 4.6 billion per year. This is simply a crucial burden that is controversial among politicians and economists.
Weight comparison: employees vs. entrepreneurs
It is worth noting the differences in the burden of wellness contributions between employees and entrepreneurs. For example, an worker earning PLN 10,000 per period pays a wellness premium of about PLN 777, while an entrepreneur with the same income pays about PLN 315. specified a disparity raises questions about the justice of the strategy and its compatibility with the constitutional rule of equality.
The anticipation of deducting the wellness contribution from the tax
Since 2026 it is planned to abolish the anticipation of deducting paid wellness contributions from income tax. The government argues that the taxation strategy is being simplified, but many experts believe that in practice this can lead to more burdens for entrepreneurs.
Entrepreneurs look forward to final decisions of the Sejm on the form of the wellness premium for 2026. deficiency of clear regulation and protracted political discussions lead to uncertainty in the business environment. It is crucial that entrepreneurs keep track of changes in regulations and adapt their financial strategies to possible fresh burdens.
Continued here:
Health contribution 2026: Does the deficiency of decisions of the Sejm mean drastic increases for entrepreneurs?
