New Health Contribution Rules: Fixed Flat Rates and Deduction Changes
The draft law introduces fixed, flat-rate health insurance contributions (PLN 300, PLN 525, PLN 700) starting in 2025, based on annual revenue or remuneration. The new regulations eliminate the tax deductibility of contributions for entrepreneurs and introduce a rule of paying a single contribution in case of multiple insurance titles. The decrease in National Health Fund revenues is to be covered by a state budget subsidy.
Key points
Introduction of three fixed health contribution rates: PLN 300, PLN 525, and PLN 700, depending on annual revenue or remuneration.
Elimination of mechanisms allowing entrepreneurs to deduct part of the health contribution from tax or include it in costs.
In case of multiple insurance titles, the contribution will be paid only from one title chosen by the insured.
Annual indexation of contribution amounts based on the average wage growth rate.
The act is scheduled to enter into force on January 1, 2025 (2024 settled under current rules).
The estimated PLN 15 billion drop in NFZ revenues is to be compensated by a state budget subsidy.
Status:
In Progress
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