In 2026, the amounts of health insurance contributions paid by entrepreneurs (jednoosobowa działalność gospodarcza, jdg) will change due to changes in the minimum wage and average monthly salary. Health insurance contribution amounts also depend fundamentally on the entrepreneur's income tax (PIT) method of taxation. In our article, we discuss these conditions for 2026.
Starting in 2026, the minimum wage and average monthly salary will change. Consequently, health insurance contribution amounts for entrepreneurs will change.
The table below shows the amounts of health insurance contributions for entrepreneurs in 2026 depending on the income tax (PIT) method of taxation used by the entrepreneur.
Table.
Health Insurance Contributions for Entrepreneurs in 2026
| PIT tax form | Zasady Ogólny (skała podatkowa) | Podatek liniowy | Ryсzałt |
| Standard contribution amount | 9% of the previous month's income before tax | 4,9% of the previous month's income before tax | 9% of the base, which is a percentage of the average monthly salary in three income groups. Income up to 60,000 PLN per year – 498.35 PLN. Income from 60,000.01 PLN to 300,000 PLN per year – 830.58 PLN. Income from 300,000 PLN per year – 1,495.04 PLN.** |
| Minimum contribution amount | Not less than 9% of the minimum wage (75% basis). January 2026 – PLN 314.96. February–December 2026 – PLN 432.54.* | Not less than 9% of the minimum wage (75% basis). January 2026 – PLN 314.96. February–December 2026 – PLN 432.54.* |
* The calendar year for ZUS is from February 1, 2025, to January 31, 2026.
** For this tax form, entrepreneurs can choose to calculate health insurance contributions based on current income or income from the previous year.
The calendar year for ZUS for this tax form is from January 1, 2026, to December 31, 2026.
Follow this link for a detailed article with information on insurance contribution amounts for entrepreneurs in 2026.
The following article provides detailed examples of calculating health insurance contributions in 2026.
The difference between the inventory of goods (remanent) at the beginning and end of the year is used to calculate income for determining the health insurance contribution amount.
The amounts of social insurance contributions for entrepreneurs in 2026 can be found at the link in our article.
Author: Natalia Grishchenko
10.05.2026