An important change related to health insurance contributions from 2025 is that income from the sale of fixed assets will no longer be taken into account when calculating and paying health insurance contributions.

An entrepreneur who pays income tax according to the tax scale (skala podatkowa) and the linear tax (podatek liniowy) will have the right to determine whether he / she will take into account income and expenses from the sale of fixed assets (real estate, cars, equipment), depreciation or not when calculating the health insurance contribution.

Since the income from the sale of fixed assets will be taken into account in the annual declaration of the PIT, then in the case of a significantly unamortized amount of fixed assets relative to the cost of its sale, the resulting expense may generally reduce the amount of the contribution to health insurance for the year. However, if the fixed asset has been fully depreciated and has no expenses upon its sale, the entrepreneur may not take this income into account when calculating the contribution to health insurance.

For entrepreneurs paying tax based on a lump sum income (ryczałt), income from the sale of fixed assets will not affect the income limits when determining the health insurance contribution. As a result, the sale of fixed assets will not increase the base for calculating the health insurance contribution.