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Health insurance contribution changes for entrepreneurs from 2026

The act introduces new rules for calculating health insurance contributions for self-employed individuals. Entrepreneurs will pay a lower rate of 4.9% or 3.5% on the portion of income/revenue above specified thresholds, instead of the current flat 9% rate. The changes take effect on January 1, 2026.
Key points
Lower contribution rates: 4.9% for general tax settlement and 3.5% for flat-rate taxpayers on income/revenue above the limit.
New calculation base: 75% of minimum wage plus excess income/revenue above 1.5-times or 3-times the average wage.
Annual settlement: entrepreneurs will settle contributions annually, with possibility of refund for overpayment or additional payment for underpayment.
End of tax deduction: health insurance contribution will no longer reduce income tax.
Changes effective January 1, 2026; 2025 settlement follows old rules.
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VOTING RESULTS
2025-04-04
For 213
Against 190
Abstain 25
Full voting results open_in_new
gavel
Status:
Vetoed
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 838
Process start date: 2024-11-19
Voting date: 2025-04-04
Voting no: 17
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
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Summary & Status

Key Questions about Health insurance contribution changes for entrepreneurs from 2026

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 838.

When did the legislative process begin?

The process officially started on 2024-11-19.

What are the main provisions?

Key points include:

  • Lower contribution rates: 4.9% for general tax settlement and 3.5% for flat-rate taxpayers on income/revenue above the limit.
  • New calculation base: 75% of minimum wage plus excess income/revenue above 1.5-times or 3-times the average wage.
  • Annual settlement: entrepreneurs will settle contributions annually, with possibility of refund for overpayment or additional payment for underpayment.
  • End of tax deduction: health insurance contribution will no longer reduce income tax.
  • Changes effective January 1, 2026; 2025 settlement follows old rules.

What is the specific legal status?

The current status is Vetoed.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Wniosek Prezydenta (weto)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-17.

Analysis and Potential Impact of PROJEKT USTAWY 838

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Health Taxes Labor