Biznes Fakty
„I would prefer to have lower taxes, but I am not in favor of reducing this contribution”
– There exists a shortfall in the National Health Fund. Last year, this deficit reached PLN 30 billion. This is the amount that is lacking in contributions. We need to source funds from other areas – stated Dr. Sławomir Dudek, president and chief economist of the Institute of Public Finance, during „#BezKitu” on TVN24.
When questioned about the viability of lowering health insurance contributions for business owners, Dudek rejected the idea.
Dudek on the alteration of health insurance premiums
– No, this is not a favorable direction, and I’ll explain why. Although I come from liberal circles and would prefer lower taxes to higher ones, I am not in favor of diminishing this contribution. This is also a health tax, and it diminishes the overall revenue of public finances – the economist pointed out.
He further noted that „there is a significant shortage of contributions in the National Health Fund, we face a financial gap,” adding that „this deficit last year reached PLN 30 billion.”
– This is the extent of the missing contributions. We must compensate from other sources – he stressed.
He mentioned that „subsidies do not come from nowhere; they are derived from other taxes,” implying that „we will need to allocate money from different taxes or cut public services in other areas.”
– Perhaps we will provide smaller salary increases for teachers or police officers. Thus, this shift is not feasible – he highlighted.
According to the economist, „the system requires enhancement; there’s no need for a complete overhaul.”
– I also perceive a contradiction from the Confederation representatives. Mr. (Sławomir) Mentzen mentioned some Singaporean system, where expenditures are indeed minimal in relation to GDP, but the culture, organization, and a certain obligation to save are entirely different – remarked Dudek.
He also pointed out that Germany allocates 7.5 percent of its GDP to healthcare, while Poland spends only 5.5 percent.
Competitiveness is attainable
Are the proposed modifications to the health insurance contribution genuinely a revolution for entrepreneurs? Dudek referenced data from the Regulatory Impact Assessment of the initiative.
– I’m not sure if everyone is aware, but this reduction in contributions benefits 90 percent of entrepreneurs, specifically those 2.5 million, by only half a percent. That is the extent of the benefit in terms of their income – he explained.
– It appears to me that many entrepreneurs will be disappointed in 2026, as it’s merely half a percent, while the minimum wage is set to rise by 8.5 percent this year – he added.
Dudek emphasized that this would lead to a significant loss for the budget, especially at a time when „everyone is seeking fiscal space for military expenditures.”
Modifications in health insurance premiums
The government proposal aims to establish a two-tier basis for calculating health insurance contributions for entrepreneurs – initially a flat rate, and for any excess income, a percentage will apply.
The flat-rate portion of the contribution is set at 9% of 75% of the minimum wage. The second portion will be calculated based on income exceeding 1.5 times the average monthly wage for entrepreneurs using either the tax scale or a flat tax (set at 4.9%).
The alterations to the health insurance contribution are projected to cost the state budget PLN 4.6 billion, with the new regulations set to take effect at the beginning of 2026.
