The minimum ZUS health insurance contributions in ZUS for entrepreneurs in 2025 will be lower compared to 2024 due to a reduction in the basis for calculating them based on the minimum wage for entrepreneurs paying taxes according to the tax scale (skala podatkowa), linear tax (podatek liniowy) and tax card (karta podatkowa). The basis for calculating the minimum health insurance contribution will be calculated based on 75% of the minimum wage.

Entrepreneurs on the general tax form (skala podatkowa) pay health insurance contributions based on the income received according to the tax scale. If the income does not exceed the minimum wage in 2025, which is 4666 PLN per month, the health insurance contribution will be paid based on 75% of the minimum wage. The monthly health insurance contribution in 2025 according to the tax scale cannot be lower than:

• for January 2025: PLN 286.34 (4242 × 75% × 9%),
• for the period February – December 2025: PLN 314.96 (4666 × 75% × 9%).

The year for insurance purposes for the general form of taxation and the linear tax runs from 1 February 2024 to 31 January 2025.

The health insurance contribution for flat-rate taxpayers (podatek liniowy) will also be paid from 75% of the minimum wage in 2025 and will amount to PLN 314.96 in the case of income not exceeding the minimum remuneration. If the minimum remuneration is exceeded, insurance contributions will be calculated at 4.9% of the income for the previous month (calculated cumulatively). The minimum monthly health insurance contribution in 2025 with a flat-rate tax is:

• for January 2025: PLN 286.34 (4242 × 75% × 9%),
• for the period February – December 2025: PLN 314.96 (4666 × 75% × 9%).

The same rules apply for the year regarding insurance purposes as for the year under the general form of taxation under the tax scale.

In the case of a tax card (karta podatkowa), the health insurance contribution is fixed and amounts to 9% of the minimum wage. In 2025, the contribution will be calculated based on 75% of the minimum wage and will amount to PLN 314.96.

Entrepreneurs paying the tax in the form of a lump sum payment on recorded income (ryczałt od przychodów ewidencjonowanych) use the same calculations of health insurance contributions as in 2024. The health insurance contribution is calculated based on the average salary for the fourth quarter of 2024 at three thresholds, in the table below.

Table. Contributions to entrepreneur’s health insurance – ryczałt – in 2025, PLN.

With this form of taxation, an entrepreneur can choose the method of calculating the health insurance contribution:

• based on current income,
• based on last year's income.

In the case of a tax card and a lump sum payment tax on recorded income, the insurance year coincides with the calendar year, i.e. from 1 January to 31 December 2025.

An important change related to health insurance contributions from 2025 is the absence of consideration of income from the sale of fixed assets for the calculation and payment of health insurance contributions.