9% where taxpayer chose either: (a) progressive income taxation of business profits based on tax scale or (b) lump sum taxation of business revenues.
4.9% where taxpayer chose 19% flat-rate taxation of business profits;
Assessment basis:
(1) in case of progressive taxation or 19% flat-rate taxation of business profits - the basis is taxable income (revenues less tax deductible costs less social security contributions); health insurance contribution for a given month is calculated from income obtained in month preceding the one for which contribution is paid.
(2) in case of lump sum taxation of business revenues - the assessment basis depends on the amount of yearly revenues (less social security contributions):
(a) where yearly revenues do not exceed PLN 60,000 - the monthly basis is 60% of avarage monthly salary gross in public sector, announced for 4th quarter of the preceding year,
(b) where yearly revenues exceed PLN 60,000 but not exceed PLN 300,000 - the monthly basis is 100% of avarage monthly salary gross in public sector, announced for 4th quarter of the preceding year,
(c) where yearly revenues exceed PLN 300,000 - the monthly basis is 180% of avarage monthly salary gross in public sector, announced for 4th quarter of the preceding year.

Health insurance is:
(a) non-deductible from taxable income or tax (PIT) - in case of progressive taxation based on tax scale,
(b) deductible from revenues up to the amount of PLN 14,100 annually - in case of applying 19% flat-rate taxation of income from business activity,
(c) deductible from revenues in 50% - in case of lump sum taxation of revenues derived from business activity.

From 1 January 2026, health insurance contributions for business owners are calculated based on updated rules. For taxpayers under progressive taxation or the 19% flat-rate income tax, the contribution is 9%, while for taxpayers using the lump-sum taxation of business revenues, it remains 9%, and for flat-rate 19% taxpayers it is 4.9%. The assessment basis depends on the chosen taxation method and the taxpayer’s revenues: for progressive or flat-rate 19% taxation, it is taxable income (revenues minus deductible costs and social security contributions) from the preceding month; for lump-sum taxpayers, the monthly base depends on yearly revenues and ranges from 60% to 180% of the average gross monthly salary in the public sector for the fourth quarter of the prior year.

In 2026, the deductible limit for flat-rate 19% taxpayers increases to PLN 14,100 annually (previously PLN 12,900). Minimal contributions are now based on 100% of the minimum salary, increasing the monthly floor. Health insurance remains non-deductible for progressive taxation, 50% deductible for lump-sum taxpayers, and fully deductible up to the annual limit for flat-rate 19% taxpayers. These changes increase real tax liabilities for small business owners while maintaining the differentiated treatment depending on the PIT regime.

retirement insurance: 19.52%

disability insurance: 8%

sickness insurance: 2.45% (contribution is optional)

1.67% - applies to contribution payer who registered up to 9 people for accident insurance purposes (incl. self-employed oneself);

otherwise (if more than 9 people registered) contribution rate is set individually within the range 0.67% - 3.33% depending on affiliation of contribution payer to a given group of activity, potentially multiplied by corrective factor (0.5 - 1.5) set for a given contribution payer.

In 2026, the maximum annual assessment base is 30 × PLN 9,420 = PLN 282,600, representing an increase compared to 2023 (PLN 208,050).

Accident and sickness insurance contributions (voluntary for entrepreneurs), as well as contributions to the Labour Fund and the Guaranteed Employee Benefits Fund, are not subject to any cap and are calculated regardless of the annual assessment base.

9% (employee's burden)

Assessment basis: employee's revenues less social insurance contributions (pension + disability + sickness) in part which was employee's share in those contributions.

Health insurance is not deducted from taxable revenues / income for income tax purposes nor deducted from tax (PIT).

Retirement insurance: 19.52% (half of which is employee's share)

Disability insurance: 8% (1.5% is employee's share, 6.5% is employer's share)

Accident insurance: 1.67% - applies to contribution payer who registered up to 9 people for accident insurance purposes;

otherwise (if more than 9 people registered) contribution rate is set individually within the range 0.67% - 3.33% depending on affiliation of contribution payer to a given group of activity, potentially multiplied by corrective factor (0.5 - 1.5) set for a given contribution payer; Accident insurance contribution is employer's burden entirely.

Sickness insurance: 2.45% (employee's burden)

Sickness contribution for employee is mandatory.

Contributions for pension and disability insurance are not collected on the portion of the assessment base (e.g., salary or income) exceeding 30 times the projected average monthly gross salary in the enterprise sector for the given year. In 2026, the maximum annual assessment base for pension and disability contributions may reach PLN 282,600 (30 × PLN 9,420), representing a higher limit than in 2025 (PLN 260,190). There is no cap for accident or sickness insurance contributions, nor for contributions to the Labour Fund and the Guaranteed Employee Benefits Fund – these contributions are calculated regardless of the annual threshold.

(1) Obligatory labour fund: 2.45% (employer's burden)

(2) Contributions to State Fund for the Rehabilitation of the Disabled - obligatory monthly contributions for employers hiring at least 25 employees not achievieng the 6% level of employed disabled people; monthly payment: 40.65% of avarage monthly salary in public sector multiplied by number of disabled employees that would need to be hired to reach mentioned level (non-tax deductible cost of employer).

(3) Contributions to company social benefits fund - obligatory for employer hiring at least 50 employees, also where at least 20 employees are hired in certain circumstances; otherwise - optional (with additional option of paying leave benefits instead in certain circumstances); basic contribution to company social benefit fund or the amount of leave benefit attributable to a single employee - yearly at least 37.5% of avarage monthly salary in public sector (tax deductible cost of employer).

(4) sick pay for certain period.

Obligatory medical examination of employees, health & safety trainings;

other benefits basically granted to employees at the discretion of employer