Biznes Fakty
Health insurance contribution. SME Ombudsman appeals to the President and Speaker of the Senate
The Ombudsman for Small and Medium-Sized Enterprises, Agnieszka Majewska, urged President Andrzej Duda and Senate Speaker Małgorzata Kidawa-Błońska to back the legislation aimed at lowering health insurance contributions for entrepreneurs. In a statement made on Monday, she underscored that the contribution had been raised „significantly” as part of the Polish Deal.
In correspondence dispatched to the President and the Senate Speaker, the SME Ombudsman highlighted the „excessive” surge in business operating costs over recent years, which she believed was driven by the „significant” rise in health insurance contributions implemented under the Polish Deal.
Call concerning health insurance contribution
– The adverse effects of these adjustments have been experienced throughout the Polish economy, particularly impacting numerous small businesses, for which the escalating burdens have posed a substantial challenge – Majewska assessed.
She acknowledged that while the solutions adopted by the Sejm will not resolve all the issues confronting the smallest entrepreneurs, it would represent a notable step towards enhancing their operational conditions. Reducing the contribution would also improve the competitiveness of Polish firms – she emphasized.
The SME Ombudsman criticized the claim that lowering the contribution for entrepreneurs with low to medium incomes would negatively affect employees. In her view, this assertion unjustly incites social tension. – Conversely, the current regulations are unfair to those running businesses – she stated.
Majewska argued that the deficits in healthcare funding should not be addressed by imposing excessive burdens on specific social groups. She also disagreed with the notion that the enactment of this law would lead to „pushing” employees into fake self-employment.
– Such evasion of the law is certainly a detrimental occurrence. However, it should be countered by involving the appropriate authorities, rather than imposing increasing burdens on entrepreneurs overall – she noted in her letters to the president and the Senate speaker.
In closing, she urged senators to pass the bill and called on the president to endorse it.
Health insurance contribution. Regulatory changes
The reduction of health insurance contributions for entrepreneurs is outlined in the amendment to the act approved by the Sejm on April 4. It establishes a two-tier basis for calculating the health insurance contribution for entrepreneurs – up to a certain threshold, it will be a flat rate, and on the excess income, it will be a percentage.
The flat-rate portion of the contribution will be set at 9% of 75% of the minimum wage. The second portion will be calculated on the surplus of income exceeding 1.5 times the average monthly wage for entrepreneurs who are taxed on a tax scale or flat tax (at a rate of 4.9%).
For entrepreneurs taxed at a flat rate, the second portion of the contribution will be assessed on revenues exceeding three times the average monthly wage (at a rate of 3.5%). The proposal also includes reducing the contribution to 9% of 75% of the minimum wage (currently set at 9% of the minimum wage) for entrepreneurs taxed under a tax card. The act eliminates the option of deducting paid health insurance contributions from income tax.
Adjustments to the health insurance premium for entrepreneurs are projected to cost the state budget PLN 4.6 billion. The amendment is currently being reviewed in the Senate, and the regulations are expected to take effect at the beginning of 2026.
Agnieszka Majewska has served as the Ombudsman for Small and Medium-sized Enterprises since June of last year. The SME Ombudsman is authorized to intervene in cases involving entrepreneurs and government, local government, or state institutions. Key responsibilities include: providing opinions on proposed legal acts affecting entrepreneurs, collaborating with organizations that safeguard entrepreneurs’ rights, and engaging in educational initiatives.
