Health Insurance Contribution 2026 — How to Calculate (Self-Employed)
Health contribution in 2026 still depends on tax regime and income/revenue. For KPiR — 4.9% of income (min. PLN 314.96). For lump sum — fixed amount per revenue threshold. For tax card — fixed PLN 314.96.
KPiR — 4.9% of income with minimum
Base = income for previous month. Contribution = 4.9% of income, but no less than 9% of minimum wage (PLN 4,666 × 9% × 7.5% = PLN 314.96). Example: PLN 10,000 income × 4.9% = PLN 490. PLN 5,000 × 4.9% = PLN 245, but you pay PLN 314.96 (minimum).
Lump sum — progressive amount
Three thresholds: up to PLN 60K annual revenue — PLN 419.46/month, PLN 60K-300K — PLN 699.11/month, above PLN 300K — PLN 1,258.39/month. Fixed throughout the year, changes only when threshold changes. Cannot be deducted from tax.
Payment deadline and declaration
Contribution due by the 20th of the following month via ZUS account or mobile app. Annual settlement by May 22 next year — difference between monthly paid and annual contribution. Overpayments are refunded or credited to next contributions.
Summary
Remember to monthly update the KPiR base — incorrect calculation results in correction and interest. If you change tax regime, report to ZUS within 7 days.