Health system reform: NFZ takes over sick pay and hospital coordination
The bill transfers responsibility for sick pay and medical certificate control to the National Health Fund (NFZ), changing payment rules. It introduces a new tax relief for private health expenses and exempts employer-funded medical packages from income tax. It also creates a system of 'leading hospitals' to coordinate the work of county hospitals, which may affect the availability and organization of treatment in regions.
Key points
Sick pay and sick leave control: From 2027, the NFZ, not ZUS, will decide on your right to sick pay, control sick leaves, and conduct medical examinations.
New health tax relief: You will be able to deduct 10% of expenses on rehabilitation, prescription medical devices, doctor visits, and care services for yourself and relatives from your income tax.
Tax-free medical packages: An employer-funded medical package will no longer be counted as your income, so you will not pay tax on it.
Mandatory sickness insurance for contractors: All persons working on civil law contracts will be covered by mandatory sickness insurance, giving them the right to benefits but involving a new contribution.
Leading hospitals to manage county ones: The voivodeship marshal will designate leading hospitals to coordinate treatment and investments in subordinate county hospitals, aiming to improve care organization.
Change in pay raise rules for medics: From 2027, annual increases in minimum salaries in healthcare will be based on the pension indexation rate, not the faster-growing average national wage.
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Additional Information
Poselski projekt ustawy o systemie ochrony zdrowia oraz o zmianie niektórych innych ustaw.
Print number: PROJEKT USTAWY 2673
Process start date: 2026-06-11