Parliament voted for changes in the wellness contribution that will enter into force since January 2026. This is simply a revolution for thousands of Polish entrepreneurs, while employees can sleep peacefully. The fresh rules will drastically change the amounts going to the NFZ – for any these are real savings of respective 100 PLN, for others significantly higher costs, reaching even thousands. The key change is simply a two-part strategy for companies and the full elimination of the anticipation of deducting the wellness premium from tax. knowing these changes is crucial to decently plan your budget. Find out precisely how much you're gonna pay in the fresh strategy and who's truly going to gain and who's going to lose.
Employees: Unchanged Stability
For those employed on a contract of employment, 2026 will not bring surprises. wellness contribution remains unchanged – you will inactive pay 9% of gross remuneration. The strategy is simple and proportionate to earnings.
- With 5000 PLN gross: PLN 389 A month.
- With PLN 10,000 gross: 777 zł A month.
- With PLN 20,000 gross: PLN 1553 A month.
Employees can plan their budget as yet.
Entrepreneurs: A Revolution in 2 Parts
The real revolution will affect entrepreneurs. From 2026 the wellness premium will be two-part: lump sum and Percentage. The lump sum is the fixed amount of about PLN 342 per month (9% of 75% of the forecast minimum wage of PLN 5070). The second part, percentage, will be calculated after exceeding the thresholds, depending on the form of taxation.
Tax scale and linear tax: Who gets the most?
Entrepreneurs on a taxation scale or a linear taxation can number on significant savings. To 13 900 PLN income per month You'll only pay a fixed amount 342 PLN contribution. Above this threshold will be added 4.9% of surplus.
- With PLN 5000 income: only PLN 342 (saving about 380 PLN per month).
- With 15,000 PLN income: PLN 396 (saving about 950 PLN per month).
- With 30 000 PLN income: PLN 1131 (saving about PLN 1570 per month).
The biggest savings will be felt by entrepreneurs with income from 15,000 to 25,000 PLN per month.
Small gain, large lose?
For lump sums, changes are more complex. To 27,900 PLN per month the contribution will be fixed PLN 342. If this threshold is exceeded, it will be added 3.5% of surplus.
- With PLN 20,000 in revenue: only PLN 342 (saving about PLN 430 per month).
- With 60,000 PLN of revenue: PLN 1465 (increase of about PLN 700 per month).
- With 100 000 PLN of revenue: PLN 2988 (increase of about PLN 2220 per month).
According to the Infakt portal, a lump sum with yearly income PLN 1 million will pay monthly over PLN 2277 contribution – it is above 800 PLN more I don't think so. tiny lump sums will gain, but those with advanced incomes will feel a considerable burden.
Tax card: Fixed amount of relief
Entrepreneurs on the taxation card will pay a fixed amount PLN 342 per month, regardless of revenue. This is simply a tiny relief compared to the current about PLN 315.
No more deductions: Hidden Cost of Reform
The biggest and most painful change for all entrepreneurs is total elimination of the anticipation of deducting the wellness contribution from taxation from 2026. It's a hidden cost that will offset any of it, and in any cases even all of it benefits.
Continued here:
Health contribution 2026: any will gain hundreds, others will lose thousands. See how much you pay.
