The calculation of the health insurance contribution for 2025 should take place when filing ZUS DRA declaration for April or, in the case of entrepreneurs employing employees, in the ZUS RCA form.
The obligation to settle the health insurance contribution applies to entrepreneurs who settle using the progressive tax scale, flat tax, or those on a flat-rate from recorded revenues. Those whose business is registered outside our country or subject to another insurance system, such as KRUS, do not need to remember this settlement.
Settling the health insurance contribution even from minimal income
Entrepreneurs in Poland must remember that settling the health insurance contribution is necessary, even if they earned a low income in the previous calendar year. Entrepreneurs settling on the progressive tax scale must pay 9% of income, and on flat tax 4.9% of income. For entrepreneurs on a flat-rate from recorded revenues, the situation at first glance seems slightly more complicated. They have three revenue thresholds and assigned flat-rate contributions.
In the case of a flat-rate, the minimum annual contribution is 5,539.87 PLN. However, for entrepreneurs settling on the progressive tax scale or flat tax for the entire 2025 year, the health insurance contribution is at least 3,779.52 PLN.
You closed or suspended your business… you still have to pay
It should be remembered that the obligation to pay the health insurance contribution applies to all entrepreneurs who conducted business in a given calendar year, regardless of whether it lasted the full 12 months or only for a certain period during the year. If the company was suspended or liquidated during the year, the owner is still obliged to pay the health insurance contribution for the months it was active.
This is very important because many entrepreneurs who operated only for a short period, for example one or two weeks in January 2025, may forget that they are obliged to pay the health insurance contribution for the entire month of January.
It should also be remembered that if, after settlement, it turns out that the entrepreneur has an underpayment, they will have to settle it together with the contribution for April, i.e., by May 20, 2026. During settlement it may also turn out that there is an overpayment. Recovering overpaid money does not happen automatically. To obtain a refund, the entrepreneur must submit a special application. It should be remembered that in such a situation the company must have no arrears with the Social Insurance Institution.
See also: Using sick leave under new rules. ZUS also changes the way it controls employees on L4
