Starting January 1, 2025, new regulations regarding health insurance contributions for entrepreneurs will come into effect in Poland. These changes aim to reduce financial burdens for those with the lowest earnings and address issues arising from the so-called "Polish Deal" concerning the inclusion of revenues from the sale of fixed assets in the health insurance contribution base.
Exclusion of revenue from the sale of fixed assets
From January 1, 2025, revenues from the sale of fixed assets, such as real estate or vehicles, will not be included in the health insurance contribution calculation base.
According to the proposed changes, revenues and costs from the sale of fixed assets will not be considered in calculating the health insurance contribution for individuals settling accounts:
- under general rules (using the tax scale);
- in the form of a flat tax.
Entrepreneurs settling accounts under these rules will also not be able to include the unamortized value of sold assets as tax-deductible expenses, which may make the introduced changes unfavorable for some. However, the legislator has provided for the possibility of choosing settlement according to the rules applicable in 2024. By submitting an appropriate declaration together with the ZUS DRA and RCA settlement declarations for April of a given year, entrepreneurs will be able to include revenues (and costs) from the sale of fixed assets in the health insurance contribution base. In the absence of the above actions, the default solution will be to exclude revenues from contributions.
For individuals settling accounts on a lump-sum basis, income from the sale of fixed assets will be excluded from the income limits determining the amount of the health insurance contribution. Revenues from the sale of fixed assets for those on a lump-sum basis will not impact the income thresholds determining the contribution amount. Before the changes, a fixed asset sale transaction could result in moving to a higher contribution calculation threshold; such a situation will not occur in 2025.
The change regarding the exclusion of revenue from the sale of fixed assets from contribution calculations will apply to assets sold after December 31, 2024.
Reduction of the minimum health insurance contribution base
The new regulations also provide that from January 1, 2025, entrepreneurs will be able to use modified rules for determining the health insurance contribution base. The essence of the changes is to reduce the minimum health insurance contribution base for individuals settling accounts using the tax scale, flat tax, and those using the tax card form of taxation, to 75% of the minimum wage applicable on the first day of the contribution year.
The health insurance contribution will still be 9%, but it will be calculated from 75% of the minimum wage, which is expected to be PLN 4,666 in 2025. This means the minimum health insurance contribution will be PLN 314.96 per month. This change will primarily benefit entrepreneurs with low income or losses.
Thanks to the new changes, the lowest-earning entrepreneurs could save up to PLN 105 per month.
The lowest health insurance contribution according to existing regulations (assuming the minimum wage in 2025):
4,666.00 × 9% = PLN 419.94
The lowest health insurance contribution under the new regulations:
(4,666.00 × 75%) × 9% = PLN 314.96
The 2025 change does not include lump-sum taxpayers—they will calculate their health insurance contributions under the existing rules.
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