The fundamental change in determining the amount of the health insurance contribution in 2025 will consist in restoring its payment in the form of a lump sum.
– This will eliminate, first of all, the complicated method of calculating the base taken into account in calculating the contribution – says Beata Tęgowska, accounting and HR and payroll expert at Systim.pl.
New health insurance premium: at least 93% of entrepreneurs will pay less
Work on changes to health insurance contributions for entrepreneurs is still ongoing, and the final solutions should be presented by the Ministry of Finance in the coming weeks.
As many as 93% of all entrepreneurs settling income tax in the form of PIT are expected to benefit from the changes.
As the Ministry of Finance announced in a press release – all small entrepreneurs will have equal conditions for conducting business activity in terms of health insurance contributions.
Currently, in 2024, the contribution for an employee and a self-employed person on the tax scale is 9%.
Entrepreneurs paying flat-rate tax pay a contribution of 4.9%, while those paying lump-sum tax pay a contribution of three lump-sum contribution levels, depending on their income.
– The changes that are to be introduced will result in cost savings for the entrepreneur – says Beata Tęgowska.
– While in the current legal situation, for example, an entrepreneur paying the minimum contribution of PLN 381.78 according to the proposed changes will be required to pay a minimum amount of PLN 310, which amounts to PLN 861.36 per year – the expert enumerates.
New health insurance contribution: how much will it be in 2025
Health insurance contributions, depending on annual income, are to be:
- PLN 300 – if the income in the calendar year does not exceed PLN 85,000,
- PLN 525 – if the income is between PLN 85,000 and PLN 300,000,
- PLN 700 – if income exceeds PLN 300,000 in a calendar year.
The proposed system also provides for a contribution indexation mechanism, which is based on the average annual growth rate of the average salary in the corporate sector.
The presented assumptions of changes in the health insurance contribution apply to entrepreneurs settling PIT in the form of a tax scale, a flat-rate tax, a lump sum on recorded revenues or using a tax card.
Therefore, from the beginning of next year, a flat-rate health insurance contribution is to be reintroduced for entrepreneurs settling their taxes according to the general rules according to the tax scale. It will amount to 9% of 75% of the minimum wage, i.e. approximately PLN 310 per month in 2025.
New health insurance contribution: how is it to be calculated?
However, entrepreneurs taxed at a 19% linear PIT rate will pay a health insurance contribution calculated in two ways:
- people whose monthly income does not exceed twice the forecasted average salary will pay the same health insurance contribution as people paying taxes on the tax scale, i.e. 9% of the base amounting to 75% of the minimum salary;
- people whose income exceeds twice the forecasted average salary will pay a health insurance contribution of 4.9% of the excess of income obtained above twice the forecasted average salary.
In the case of entrepreneurs settling on a lump sum basis, who will obtain monthly revenues not exceeding 4 times the forecasted average salary, they will pay approximately PLN 310 per month, i.e. 9% of 75% of the minimum salary.
In this way, they will benefit from a reduction in the basis for calculating health insurance contributions.
However, if revenues exceed 4 times the forecasted average salary, entrepreneurs on a lump sum will pay a minimum contribution (9% of 75% of the minimum salary) and 3.5% of the surplus. In turn, entrepreneurs paying PIT on the tax card will have to pay a contribution of 9% of 75% of the minimum salary from 2025.
Another change is to involve each person paying only one health insurance contribution.
In the event of overlap of health insurance entitlements, each insured person will be able to indicate from which entitlement the contribution is to be paid. The condition will be only entitlements financed by the state budget.
– The proposed changes are another reform in this area – the expert reminds.
– The previous major change in 2022 caused a lot of work in the area of preparation of accounting systems, as well as the work of accountants themselves – he emphasizes.
– The same work is currently awaiting companies providing software. While this will be a beneficial change for entrepreneurs themselves, it will be another big challenge for accounting firms and software suppliers – sums up Beata Tęgowska.
