Health contribution (składka zdrowotna) in Poland in 2026: skala, liniowy and ryczałt
The health contribution (składka zdrowotna) is the one contribution no relief takes off a JDG (a sole trader’s business, jednoosobowa działalność gospodarcza): you pay it on the ulga na start (start-up relief: six months without social contributions), on preferential contributions (preferencyjne składki, the “small ZUS” of the first 24 months), on Mały ZUS Plus (contributions based on income, for a small business) and during a contribution holiday (wakacje składkowe). How much it is depends on the form of taxation: on the skala podatkowa (the progressive tax scale, also called zasady ogólne, the general rules) and on the podatek liniowy (the 19% flat tax) it’s based on income, on the ryczałt (ryczałt od przychodów ewidencjonowanych, a lump-sum tax on recorded revenue) on a revenue band. This article shows how much it is in 2026, how to work it out every month, how to settle it for the year by 20 May, and what selling a fixed asset, a job and suspending the business change.
The amounts are those for 2026, checked on zus.pl and biznes.gov.pl on 30 September 2026. Social contributions (pension, disability, sickness, accident) are a separate matter, covered in the article on ZUS for a JDG.
The health contribution in 2026 at a glance
| Form of taxation | Rate | Based on | Monthly minimum in 2026 |
|---|---|---|---|
| Skala podatkowa (zasady ogólne) | 9% | income from the previous month | PLN 432.54 |
| Podatek liniowy | 4.9% | income from the previous month | PLN 432.54 |
| Ryczałt, revenue up to PLN 60,000 | 9% | PLN 5,537.18 | fixed amount PLN 498.35 |
| Ryczałt, revenue from PLN 60,000 to PLN 300,000 | 9% | PLN 9,228.64 | fixed amount PLN 830.58 |
| Ryczałt, revenue above PLN 300,000 | 9% | PLN 16,611.55 | fixed amount PLN 1,495.04 |
| Tax card (karta podatkowa) | 9% | PLN 4,806 | fixed amount PLN 432.54 |
You pay the contribution for a given month together with the social contributions, by the 20th of the following month. The health contribution calculator on zus.pl works it out for each form.
Skala podatkowa: 9% of income
According to biznes.gov.pl, on the skala podatkowa the health contribution is 9% of your business income from the month before the one you’re paying for. So the contribution for March is based on the income from February.
You count income cumulatively from the start of the year: revenue minus deductible costs (koszty uzyskania przychodu), reduced by the social contributions you’ve paid if they didn’t go into costs. From that total you subtract the income on which the contribution has already been worked out in previous months.
On the skala you can’t deduct the health contribution from the tax or from income, nor count it as a cost.
Podatek liniowy: 4.9% of income
On the podatek liniowy the contribution is 4.9% of income, worked out the same way as on the skala. With an income of PLN 10,000 in a month that’s PLN 490, and on the skala, with the same income, PLN 900.
A JDG on the liniowy can deduct the health contribution it has paid from income or count it as a cost, in 2026 up to PLN 14,100 in total. The 4.9% rate also applies to income from IP Box, if the main form of taxation is the podatek liniowy.
The minimum health contribution
ZUS states that on the skala and on the liniowy the contribution can’t be lower than 9% of the minimum wage in force on the first day of the contribution year. The contribution year runs from 1 February to 31 January of the following year.
| Period | Minimum base | Minimum contribution |
|---|---|---|
| January 2026 (end of the 2025 contribution year) | PLN 3,499.50 | PLN 314.96 |
| February 2026 – January 2027 | PLN 4,806 | PLN 432.54 |
The minimum also applies to the 4.9% on the liniowy: with a low income, a JDG on the liniowy pays the same as someone on the skala. You also pay the minimum in a month with no income or with a loss.
From February 2026 the minimum is again based on the full minimum wage. In the 2025 contribution year the base was 75% of the minimum wage, hence the lower amount for January 2026.
The health contribution on the ryczałt: three thresholds for 2026
On the ryczałt the contribution doesn’t depend on income but on the revenue earned since the start of the year. According to ZUS, the base is a percentage of the average wage in the enterprise sector in the fourth quarter of the previous year, which for the fourth quarter of 2025 was PLN 9,228.64.
| Revenue since the start of the year | Base | Monthly contribution in 2026 |
|---|---|---|
| up to PLN 60,000 | 60% of the average wage: PLN 5,537.18 | PLN 498.35 |
| above PLN 60,000 up to PLN 300,000 | 100%: PLN 9,228.64 | PLN 830.58 |
| above PLN 300,000 | 180%: PLN 16,611.55 | PLN 1,495.04 |
For the thresholds, you reduce revenue by the social contributions you’ve paid. You don’t include revenue that isn’t subject to tax.
What happens when you cross a threshold
In the month in which your revenue since the start of the year exceeds PLN 60,000, you already pay the contribution of the higher threshold, from that month until the end of the year. After the year comes the settlement: the annual contribution is the number of months of insurance in the year times the contribution of the threshold in which the whole year’s revenue ended up — for a full year, twelve such contributions. If you cross PLN 60,000 in November, in the annual settlement you pay the difference for January–October.
If the business ran for the whole of the previous year, you can instead take the threshold based on the previous year’s revenue and apply it for the whole current year. You then even out the difference against the annual contribution in the annual settlement.
The deduction on the ryczałt
On the ryczałt you deduct 50% of the health contributions you’ve paid from revenue. How to work out the ryczałt itself is covered in the article on the ryczałt.
The health contribution and the form of taxation: which to choose
The health contribution often decides the choice of form. A few pointers from the figures for 2026:
- with a low income the skala and the liniowy give the same minimum, PLN 432.54, while the ryczałt up to PLN 60,000 of revenue costs PLN 498.35,
- with a high income the 4.9% on the liniowy grows more slowly than the 9% on the skala,
- on the ryczałt the contribution is predictable, but the jump from PLN 498.35 to PLN 830.58 after crossing PLN 60,000 of revenue applies to the whole year.
You choose the form of taxation for a year; changing it during the year isn’t possible. How to compare the forms with the tax taken into account is shown in the article on the JDG form of taxation.
Annual settlement of the health contribution by 20 May
Every JDG on the skala, the liniowy or the ryczałt also settles the health contribution for the year. The contributions paid every month are advances; after the year you work out the annual contribution from the annual base and compare it with the total you’ve paid.
When: according to ZUS, the settlement for 2025 had to be filed by 20 May 2026, in the ZUS DRA (the monthly settlement declaration) for April (block XII). The settlement for 2026 falls in the same way in May 2027, in the declaration for April 2027.
What comes out of it:
- an underpayment — you pay it together with the contribution for April, by 20 May,
- an overpayment — ZUS (the Social Insurance Institution) creates the refund application (RZS-R) itself on eZUS (ZUS’s online portal, formerly PUE ZUS). You check it, enter your bank account number, sign it and send it back; in 2026 the deadline passed on 1 June. Without an application the overpayment stays on your ZUS account.
The minimum annual base on the skala and on the liniowy is the number of months of insurance times the minimum wage. For the full 2026 contribution year that’s PLN 57,672, so a contribution of at least PLN 5,190.48.
The annual settlement is also filed by someone who suspended or closed the business during the year, if they were covered by health insurance for at least one day. Someone whose business was suspended for the whole year doesn’t file it.
The annual settlement of the health contribution rests on the same figures as the annual return. First prepare PIT-36, PIT-36L or PIT-28, then fill in the ZUS DRA for April.
Selling a fixed asset and the health contribution
Since 1 January 2025, revenue and costs from selling business assets, including fixed assets and intangible assets, don’t count towards the income or revenue the health contribution is based on. This applies to the skala, the liniowy and the ryczałt. So selling the business car doesn’t push the contribution up.
On the skala and on the liniowy you can decide otherwise in the annual settlement and include the sale of assets in the annual base. That makes sense when the sale brought a loss, which will lower the base. You mark this decision in the ZUS DRA for April, in block XII. You can withdraw it or add it with a correction: until the day you file the overpayment refund application, and without an application — in 2026, until 1 July.
Suspending the business and the health contribution
biznes.gov.pl explains that while a JDG is suspended you don’t pay the health contribution, just as you don’t pay social contributions. Two things that are easy to forget:
- in the month in which you suspend or resume the business, you pay the health contribution for the whole month, although social contributions only in proportion to the days,
- the right to treatment under the NFZ (the National Health Fund) expires 30 days after the insurance ends; if you have no other basis, for example a job, you can sign up for voluntary health insurance with the NFZ.
The details are in the article on suspending and closing the business.
The health contribution on the ulga na start and with a job
The ulga na start releases you only from social contributions. You pay the health contribution from the first month, according to your form of taxation. For family members registered for insurance (ZUS ZCNA) you don’t pay an extra contribution.
A job and a JDG are two separate grounds for health insurance. The contribution on your salary is deducted by your employer, and on the business you pay it yourself, whatever your salary. An exception: if your salary doesn’t exceed the minimum wage, your business revenue doesn’t exceed 50% of the minimum wage a month (PLN 2,403 in 2026) and the business is on the ryczałt, no health contribution is due on the business.
A cooperating family member (osoba współpracująca) pays their own health contribution: PLN 622.93 a month in 2026.
Several businesses on the skala or the liniowy: you work out the contribution on the total income. On the ryczałt you add up the revenue from several businesses for the thresholds.
Frequently asked questions
Is „podatek zdrowotny” (health tax) the same as the health contribution?
Yes, it's a colloquial name. Formally it's a health insurance contribution, collected by ZUS, not a tax collected by the tax office (urząd skarbowy).
How much is the minimum health contribution in 2026?
On the skala and on the liniowy PLN 432.54 for the months from February 2026 to January 2027. On the ryczałt the lowest contribution is PLN 498.35, with revenue up to PLN 60,000.
Does the health contribution on the _ryczałt_ depend on income?
No. It depends only on revenue since the start of the year, and costs have no effect on it.
Do I pay the health contribution during a contribution holiday?
Yes. A contribution holiday releases you only from social contributions and from the Labour Fund (Fundusz Pracy) and the Solidarity Fund.
The health contribution is one number every month and one settlement in May. With your revenue and costs in order, both come without surprises.
💜💙 Your BravoLisa Team
This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.
Sources (8)
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- ZUS — Roczne rozliczenie składki zdrowotnej za 2025 r.
- Biznes.gov.pl — Obniżone składki ZUS przez 24 miesiące
- Biznes.gov.pl — Zbieg tytułów do ubezpieczeń ZUS – jakie składki płaci przedsiębiorca, który ma kilka źródeł dochodów
- Biznes.gov.pl — Na czym polega zawieszenie działalności gospodarczej w CEIDG
- Biznes.gov.pl — Ulga na start – 6 miesięcy bez składek na ubezpieczenie społeczne
- ZUS — Kalkulator składki zdrowotnej