Health insurance contributions for entrepreneurs in Poland in 2024
In 2024, the amount of health insurance contributions paid by entrepreneurs will increase. This depends, first of all, on the form of their taxation with income tax and, further, on the size of their income.
1. Tax scale (skala podatkowa): 9%, income for the last month.
2. Linear tax (podatek liniowy): 4,9%, income for the last month.
3. Lump sum tax (ryczałt): 9% of income:
4. Tax card (karta podatkowa): 9%, the minimum wage.
5. Without taxation form: 9%, the average salary.
The calculation of health insurance contributions in 2024 for entrepreneurs is shown in the table below.
Table. Health insurance contributions in 2024 for entrepreneurs
| Income tax form | Rate of contribution and calculation | Amount of contribution, PLN |
|---|---|---|
| Tax scale (skala podatkowa) | 9% | 381.78 or more depending on income |
| Linear tax (podatek liniowy) | 4.9% | 381.78 or more depending on income |
| Lump sum tax (ryczałt):** | 9% | |
| income up to PLN 60,000 | 7,194.95 * 60% * 9% | 388,53 |
| income PLN 60,000-300,000 | 7,194.95 * 9% | 388,53 |
| income above 300,000 | 7,194.95 *180% * 9% | 1165,58 |
| Tax card (karta podatkowa) | 9% | 381,78 |
** For the calculation, the average salary for the 3rd quarter of 2023 was taken in the amount of 7,194.95 zł. We will add an update to this table once the average wages for Q4 2023 are published.
For forms 1, 2 and 4 of taxation with personal income tax, the health insurance contribution cannot be lower than the minimum wage as of January 1, 2024. The contribution will not be increased due to the increase in the minimum wage from July 1, 2024.
For forms 3 and 5 of taxation with personal income tax, the health insurance contribution depends on the average salary.
Author: Natalia Grishchenko
31.12.2023
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