{"id":6045,"date":"2026-03-09T16:32:32","date_gmt":"2026-03-09T15:32:32","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=6045"},"modified":"2026-03-10T16:41:23","modified_gmt":"2026-03-10T15:41:23","slug":"zmiany-w-obliczaniu-skladki-zdrowotnej-od-2026-roku-nowe-zasady-dla-przedsiebiorcow-na-ryczalcie-liniowce-i-skali-podatkowej","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/","title":{"rendered":"Health insurance contributions in Poland from 2026 \u2014 new rules for entrepreneurs on lump sum, flat tax, and progressive tax"},"content":{"rendered":"<p><\/p>\n<article>\n<p>Starting in 2026, health insurance contributions (sk\u0142adka zdrowotna) for entrepreneurs in Poland are going up. The minimum assessment base is now 100% of the minimum wage (PLN 4,806), up from 75% in 2025. For lump-sum taxpayers, the new reference figure is the average salary of PLN 9,228.64 from Q4 2025. Entrepreneurs on progressive tax or flat tax will pay at least PLN 432.54 per month. Lump-sum payers \u2014 from PLN 498.35 to PLN 1,495.04. Below you&#8217;ll find exact rates, thresholds, and deduction rules for each tax form.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#why-are-health-insurance-contributions-higher-in-2026-than-in-2025\" >Why are health insurance contributions higher in 2026 than in 2025?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#the-75-minimum-wage-preference-has-expired\" >The 75% minimum wage preference has expired<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#presidential-veto-blocked-reform\" >Presidential veto blocked reform<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#scale-of-the-increase-%e2%80%94-2025-vs-2026-comparison\" >Scale of the increase \u2014 2025 vs 2026 comparison<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#how-much-is-the-health-contribution-on-progressive-tax-in-2026\" >How much is the health contribution on progressive tax in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#how-its-calculated\" >How it&#8217;s calculated<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#january-2026-contribution-%e2%80%94-the-exception\" >January 2026 contribution \u2014 the exception<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#tax-deduction-%e2%80%94-none-available\" >Tax deduction \u2014 none available<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#how-much-is-the-health-contribution-on-flat-tax-in-2026\" >How much is the health contribution on flat tax in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#rate-and-minimum-contribution\" >Rate and minimum contribution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#deduction-cap-%e2%80%94-pln-14100-in-2026\" >Deduction cap \u2014 PLN 14,100 in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#two-deduction-methods-%e2%80%94-which-one-to-choose\" >Two deduction methods \u2014 which one to choose?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#how-much-is-the-health-contribution-on-lump-sum-tax-in-2026\" >How much is the health contribution on lump-sum tax in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#revenue-thresholds-and-rates\" >Revenue thresholds and rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#contribution-year-and-annual-settlement\" >Contribution year and annual settlement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#simplified-method-for-lump-sum-payers\" >Simplified method for lump-sum payers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#deduction-%e2%80%94-50-from-revenue\" >Deduction \u2014 50% from revenue<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#what-about-the-health-contribution-on-tax-card-in-2026\" >What about the health contribution on tax card in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#how-do-deduction-rules-compare-across-all-tax-forms-in-2026\" >How do deduction rules compare across all tax forms in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#how-to-choose-the-best-tax-form-in-terms-of-health-contributions\" >How to choose the best tax form in terms of health contributions?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#when-does-progressive-tax-make-sense-despite-no-deduction\" >When does progressive tax make sense despite no deduction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#when-does-flat-tax-win\" >When does flat tax win?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#lump-sum-tax-%e2%80%94-the-low-cost-niche\" >Lump-sum tax \u2014 the low-cost niche<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#what-about-health-contributions-for-cooperating-persons-in-2026\" >What about health contributions for cooperating persons in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#real-world-experience-from-progress-holding\" >Real-world experience from Progress Holding<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#mistake-1-not-reviewing-the-tax-form-despite-changes-in-contribution-costs\" >Mistake 1: Not reviewing the tax form despite changes in contribution costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#mistake-2-suboptimal-deduction-method-for-flat-tax-payers\" >Mistake 2: Suboptimal deduction method for flat-tax payers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#mistake-3-failing-to-monitor-revenue-thresholds-on-lump-sum-tax\" >Mistake 3: Failing to monitor revenue thresholds on lump-sum tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#what-we-do-for-our-clients\" >What we do for our clients<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#key-deadlines-and-obligations-for-health-contributions-in-2026\" >Key deadlines and obligations for health contributions in 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#calendar-of-obligations\" >Calendar of obligations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#penalties-for-late-payment\" >Penalties for late payment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#do-i-still-have-to-pay-if-my-business-is-running-at-a-loss\" >Do I still have to pay if my business is running at a&nbsp;loss?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#when-exactly-does-the-higher-minimum-contribution-start\" >When exactly does the higher minimum contribution start?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#are-further-changes-to-health-contributions-planned-for-2026-or-2027\" >Are further changes to health contributions planned for 2026 or 2027?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#is-the-lump-sum-health-contribution-based-on-income-or-revenue\" >Is the lump-sum health contribution based on income or revenue?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#whats-the-total-annual-increase-for-a-flat-tax-entrepreneur-paying-the-minimum\" >What&#8217;s the total annual increase for a&nbsp;flat-tax entrepreneur paying the minimum?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#does-suspending-my-business-exempt-me-from-the-health-contribution\" >Does suspending my business exempt me from the health contribution?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/progressholding.pl\/en\/health-insurance-contributions-in-poland-from-2026-new-rules-for-entrepreneurs-on-lump-sum-flat-tax-and-progressive-tax\/#summary-%e2%80%94-what-you-need-to-do-as-an-entrepreneur\" >Summary \u2014 what you need to do as an entrepreneur<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"why-are-health-insurance-contributions-higher-in-2026-than-in-2025\"><\/span>Why are health insurance contributions higher in 2026 than in 2025?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Two factors are driving the increase: the expiry of the temporary 75% preference and the rise in Poland&#8217;s minimum wage to PLN 4,806 gross.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"the-75-minimum-wage-preference-has-expired\"><\/span>The 75% minimum wage preference has expired<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>During the 2025\/2026 contribution year (February 2025 \u2013 January 2026), the minimum assessment base was calculated at 75% of the minimum wage. This was a&nbsp;temporary relief measure introduced under transitional provisions. From 1 February 2026, it no longer applies. The new minimum base is 100% of the minimum wage in effect on the first day of the contribution year \u2014 PLN 4,806.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"presidential-veto-blocked-reform\"><\/span>Presidential veto blocked reform<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In spring 2025, the Polish parliament passed a&nbsp;bill introducing a&nbsp;new two-component health contribution mechanism. The reform envisaged a&nbsp;flat-rate contribution (9% of 75% of the minimum wage) plus an &#8220;adjusted&#8221; portion \u2014 4.9% of income exceeding 1.5 times the average salary. The President vetoed the bill. The Ministry of Health confirmed that no further legislative work is underway. As a&nbsp;result, the rules from the Polish Deal (Polski \u0141ad) remain in effect from 2026 \u2014 but with a&nbsp;higher minimum base.<\/p>\n<p>At Progress Holding, we handle accounting for hundreds of sole traders and limited liability companies in Poland. Many entrepreneurs only learned about the expiry of the 75% relief in January 2026, when they saw higher amounts in their ZUS declarations. That&#8217;s why we&#8217;ve prepared this guide with exact figures.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"scale-of-the-increase-%e2%80%94-2025-vs-2026-comparison\"><\/span>Scale of the increase \u2014 2025 vs 2026 comparison<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Parameter<\/th>\n<th>2025 (Feb\u2013Jan)<\/th>\n<th>2026 (Feb\u2013Jan)<\/th>\n<th>Change<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Minimum wage<\/td>\n<td>PLN 4,666<\/td>\n<td>PLN 4,806<\/td>\n<td>+PLN 140<\/td>\n<\/tr>\n<tr>\n<td>Minimum base (progressive\/flat tax)<\/td>\n<td>PLN 3,499.50 (75%)<\/td>\n<td>PLN 4,806 (100%)<\/td>\n<td>+PLN 1,306.50<\/td>\n<\/tr>\n<tr>\n<td>Minimum monthly contribution<\/td>\n<td>PLN 314.96<\/td>\n<td>PLN 432.54<\/td>\n<td>+PLN 117.58 (+37%)<\/td>\n<\/tr>\n<tr>\n<td>Annual increase (minimum)<\/td>\n<td>\u2014<\/td>\n<td>\u2014<\/td>\n<td>+PLN 1,411<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The 37% year-on-year increase affects every entrepreneur on progressive or flat tax \u2014 even those running at a&nbsp;loss.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-much-is-the-health-contribution-on-progressive-tax-in-2026\"><\/span>How much is the health contribution on progressive tax in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>On progressive tax (skala podatkowa), the 2026 health contribution is 9% of business income, with a&nbsp;minimum of PLN 432.54 per month (9% \u00d7 PLN 4,806).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-its-calculated\"><\/span>How it&#8217;s calculated<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The assessment base is the income from the month preceding the payment month, calculated cumulatively from the start of the calendar year. If income is low or negative, the entrepreneur pays the minimum contribution. The contribution year runs from 1 February 2026 to 31 January 2027.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"january-2026-contribution-%e2%80%94-the-exception\"><\/span>January 2026 contribution \u2014 the exception<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The contribution for January 2026 (due by 20 February) is still the final month of the old 2025\/2026 contribution year. The minimum base for January is PLN 3,499.50 (75% of the 2025 minimum wage), making the minimum contribution PLN 314.96. The higher rate of PLN 432.54 applies from the February 2026 contribution onward.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"tax-deduction-%e2%80%94-none-available\"><\/span>Tax deduction \u2014 none available<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Entrepreneurs on progressive tax are the only group with no right to deduct the health contribution whatsoever \u2014 neither from income nor from tax. The entire amount is a&nbsp;pure cost of doing business.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-much-is-the-health-contribution-on-flat-tax-in-2026\"><\/span>How much is the health contribution on flat tax in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>On flat tax (podatek liniowy), the 2026 health contribution is 4.9% of income, with a&nbsp;minimum of PLN 432.54 per month. The annual deduction cap is PLN 14,100.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"rate-and-minimum-contribution\"><\/span>Rate and minimum contribution<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Flat-tax entrepreneurs pay 4.9% of their business income. The minimum contribution is the same as for progressive tax: 9% of the minimum wage, i.e. PLN 432.54 from February 2026. For January 2026, it remains PLN 314.96. The contribution year runs from 1 February 2026 to 31 January 2027.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"deduction-cap-%e2%80%94-pln-14100-in-2026\"><\/span>Deduction cap \u2014 PLN 14,100 in 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Under <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20220001265\" target=\"_blank\" rel=\"noopener\">Article 30c(2)(2) of the PIT Act<\/a>, flat-tax entrepreneurs may deduct paid health contributions. The 2026 cap is PLN 14,100 (announced by the Minister of Finance on 12 December 2025). In 2025, the cap was PLN 12,900 \u2014 an increase of PLN 1,200.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"two-deduction-methods-%e2%80%94-which-one-to-choose\"><\/span>Two deduction methods \u2014 which one to choose?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Entrepreneurs can apply the PLN 14,100 deduction in one of two ways:<\/p>\n<ul>\n<li><strong>Include it as a&nbsp;tax-deductible expense in KPiR (revenue and expense ledger)<\/strong> \u2014 this reduces both the tax base and the health contribution base in subsequent months.<\/li>\n<li><strong>Deduct it from income when calculating PIT advance payments<\/strong> \u2014 this reduces only the tax base and has no effect on the contribution base.<\/li>\n<\/ul>\n<p>Based on our experience at Progress Holding, the expense method is more beneficial. When the full PLN 14,100 cap is used, the expense method generates total savings of approximately PLN 3,370 per year (PLN 2,679 in tax + approximately PLN 691 in lower health contributions). The income deduction method saves only PLN 2,679.<\/p>\n<table>\n<thead>\n<tr>\n<th>Deduction method<\/th>\n<th>PIT savings<\/th>\n<th>Health contribution savings<\/th>\n<th>Total benefit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Expense in KPiR<\/td>\n<td>PLN 2,679<\/td>\n<td>~PLN 691<\/td>\n<td>~PLN 3,370<\/td>\n<\/tr>\n<tr>\n<td>Deduction from income<\/td>\n<td>PLN 2,679<\/td>\n<td>PLN 0<\/td>\n<td>PLN 2,679<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"how-much-is-the-health-contribution-on-lump-sum-tax-in-2026\"><\/span>How much is the health contribution on lump-sum tax in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>On lump-sum tax (rycza\u0142t ewidencjonowany), the 2026 health contribution is 9% of a&nbsp;base that depends on the revenue bracket: PLN 498.35 (up to PLN 60,000 revenue), PLN 830.58 (PLN 60,001\u2013300,000), or PLN 1,495.04 (over PLN 300,000).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"revenue-thresholds-and-rates\"><\/span>Revenue thresholds and rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The calculation is based on the average monthly salary in the enterprise sector for Q4 2025, announced by the Central Statistical Office (GUS) on 22 January 2026, at PLN 9,228.64 (including profit distributions).<\/p>\n<table>\n<thead>\n<tr>\n<th>Annual revenue<\/th>\n<th>Assessment base<\/th>\n<th>Base amount 2026<\/th>\n<th>Monthly contribution 2026<\/th>\n<th>Monthly contribution 2025<\/th>\n<th>Change<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>up to PLN 60,000<\/td>\n<td>60% of average salary<\/td>\n<td>PLN 5,537.18<\/td>\n<td>PLN 498.35<\/td>\n<td>PLN 461.66<\/td>\n<td>+PLN 36.69<\/td>\n<\/tr>\n<tr>\n<td>PLN 60,001\u2013300,000<\/td>\n<td>100% of average salary<\/td>\n<td>PLN 9,228.64<\/td>\n<td>PLN 830.58<\/td>\n<td>PLN 769.43<\/td>\n<td>+PLN 61.15<\/td>\n<\/tr>\n<tr>\n<td>over PLN 300,000<\/td>\n<td>180% of average salary<\/td>\n<td>PLN 16,611.55<\/td>\n<td>PLN 1,495.04<\/td>\n<td>PLN 1,384.97<\/td>\n<td>+PLN 110.07<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The maximum annual health contribution on lump-sum tax in 2026 is PLN 17,940.48 (PLN 1,495.04 \u00d7 12) \u2014 PLN 1,320.84 more than in 2025.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"contribution-year-and-annual-settlement\"><\/span>Contribution year and annual settlement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For lump-sum taxpayers, the contribution year matches the calendar year (January\u2013December). This is an important difference from progressive and flat tax, where the contribution year runs February\u2013January. Entrepreneurs must track their cumulative revenue. Once a&nbsp;threshold is crossed (e.g. PLN 60,000), the contribution for that month must already be paid at the higher rate.<\/p>\n<p>An annual settlement takes place after the year ends. If revenue exceeded a&nbsp;higher bracket during the year, the difference must be paid. The payment deadline is one month after the annual tax return filing deadline.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"simplified-method-for-lump-sum-payers\"><\/span>Simplified method for lump-sum payers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Entrepreneurs who ran their business for all 12 months in 2025 on lump-sum tax may choose to pay a&nbsp;fixed contribution throughout 2026 based on their 2025 revenue. If 2026 revenue exceeds a&nbsp;higher bracket, the difference is settled in the annual reconciliation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"deduction-%e2%80%94-50-from-revenue\"><\/span>Deduction \u2014 50% from revenue<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lump-sum payers may reduce their taxable revenue by 50% of the health contributions they&#8217;ve paid. This is the only form of relief available on lump-sum tax. Half the contribution effectively comes back as lower tax.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-about-the-health-contribution-on-tax-card-in-2026\"><\/span>What about the health contribution on tax card in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The health contribution on tax card (karta podatkowa) in 2026 is fixed at PLN 432.54 per month (9% of the minimum wage of PLN 4,806).<\/p>\n<p>Tax card holders may deduct 19% of paid health contributions from their tax. This is the only form of tax card that still exists \u2014 since 2022, no new applications for tax card have been accepted. Only entrepreneurs who had it before 2022 and have maintained it continuously can still use this form.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-do-deduction-rules-compare-across-all-tax-forms-in-2026\"><\/span>How do deduction rules compare across all tax forms in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The ability to deduct health contributions depends on your tax form. Progressive tax offers no deduction at all. Flat tax allows up to PLN 14,100 per year. Lump-sum tax \u2014 50% of paid contributions.<\/p>\n<table>\n<thead>\n<tr>\n<th>Tax form<\/th>\n<th>Contribution rate<\/th>\n<th>Minimum contribution (from Feb 2026)<\/th>\n<th>Deduction<\/th>\n<th>Deduction cap<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Progressive tax<\/td>\n<td>9% of income<\/td>\n<td>PLN 432.54<\/td>\n<td>none<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>Flat tax (19%)<\/td>\n<td>4.9% of income<\/td>\n<td>PLN 432.54<\/td>\n<td>from income or as expense<\/td>\n<td>PLN 14,100\/year<\/td>\n<\/tr>\n<tr>\n<td>Lump-sum tax<\/td>\n<td>9% of lump-sum base<\/td>\n<td>PLN 498.35*<\/td>\n<td>50% from revenue<\/td>\n<td>no cap<\/td>\n<\/tr>\n<tr>\n<td>Tax card<\/td>\n<td>9% of min. wage<\/td>\n<td>PLN 432.54<\/td>\n<td>19% from tax<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>* The lowest lump-sum contribution (60% of average salary) is PLN 498.35 \u2014 higher than the minimum on progressive\/flat tax.<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-choose-the-best-tax-form-in-terms-of-health-contributions\"><\/span>How to choose the best tax form in terms of health contributions?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The optimal tax form depends on your income level, cost structure, and available reliefs. There is no one-size-fits-all answer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-does-progressive-tax-make-sense-despite-no-deduction\"><\/span>When does progressive tax make sense despite no deduction?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Progressive tax remains attractive when annual income stays below PLN 120,000 (the 12% bracket). The tax-free amount of PLN 30,000 and the option to file jointly with a&nbsp;spouse can offset the lack of health contribution deduction. Additional reliefs are also available: child credit, rehabilitation, internet expenses, and others.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-does-flat-tax-win\"><\/span>When does flat tax win?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At income above PLN 120,000 per year, the fixed 19% rate plus the ability to deduct up to PLN 14,100 in contributions often results in a&nbsp;lower total burden than progressive tax at 32%. The higher the income, the more flat tax pays off.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"lump-sum-tax-%e2%80%94-the-low-cost-niche\"><\/span>Lump-sum tax \u2014 the low-cost niche<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lump-sum tax works best for entrepreneurs with low operating costs (e.g. IT contractors, consultants) and revenue up to PLN 300,000. A fixed health contribution combined with low tax rates (e.g. 12% for IT, 8.5% for services) can beat both progressive and flat tax. However, the inability to deduct business expenses means lump-sum tax is not suited for businesses with high operating costs.<\/p>\n<p>In our experience at Progress Holding, the choice of tax form should be reviewed every year \u2014 before 20 January. Health contributions have become such a&nbsp;significant cost element that switching tax forms alone can save several thousand zlotys per year.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-about-health-contributions-for-cooperating-persons-in-2026\"><\/span>What about health contributions for cooperating persons in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A cooperating person (e.g. spouse, parent, child working with the entrepreneur) pays health contributions based on 75% of the average monthly salary, i.e. PLN 6,921.48. The monthly contribution is PLN 622.93 (9% \u00d7 PLN 6,921.48).<\/p>\n<p>This is a&nbsp;fixed rate, independent of the entrepreneur&#8217;s tax form. It is higher than in 2025 because the average salary used as the calculation base has increased.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"real-world-experience-from-progress-holding\"><\/span>Real-world experience from Progress Holding<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on our analysis of over 280 entrepreneurs we serve at Progress Holding, we&#8217;ve identified the three most common mistakes in health contribution accounting.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-1-not-reviewing-the-tax-form-despite-changes-in-contribution-costs\"><\/span>Mistake 1: Not reviewing the tax form despite changes in contribution costs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As many as 35% of clients who came to us in 2025 hadn&#8217;t reviewed their tax form since the Polish Deal was introduced. Yet switching from flat tax to lump-sum (or vice versa) can save PLN 3,000\u20138,000 per year, depending on income and cost structure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-2-suboptimal-deduction-method-for-flat-tax-payers\"><\/span>Mistake 2: Suboptimal deduction method for flat-tax payers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Around 20% of flat-tax entrepreneurs deduct health contributions from income instead of booking them as a&nbsp;business expense. As shown above, the expense method yields an additional ~PLN 691 in savings per year when the full PLN 14,100 cap is used.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-3-failing-to-monitor-revenue-thresholds-on-lump-sum-tax\"><\/span>Mistake 3: Failing to monitor revenue thresholds on lump-sum tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lump-sum payers don&#8217;t track their cumulative revenue and are caught off guard by the annual settlement. Crossing the PLN 60,000 threshold means an additional payment of PLN 3,986.76 (the difference between Bracket II and Bracket I contributions for 12 months). If you&#8217;re on lump-sum tax, check your cumulative revenue every month.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-we-do-for-our-clients\"><\/span>What we do for our clients<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As part of our ongoing accounting services at Progress Holding (from PLN 990 net\/month for limited liability companies, individual pricing for sole traders), we conduct monthly analysis of contribution burdens. We notify clients of approaching lump-sum revenue thresholds and recommend the optimal deduction method for flat-tax payers.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"key-deadlines-and-obligations-for-health-contributions-in-2026\"><\/span>Key deadlines and obligations for health contributions in 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Entrepreneurs pay health contributions monthly by the 20th of the following month, filing the ZUS DRA declaration at the same time.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"calendar-of-obligations\"><\/span>Calendar of obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Obligation<\/th>\n<th>Deadline<\/th>\n<th>Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Monthly contribution + ZUS DRA<\/td>\n<td>20th of the following month<\/td>\n<td>E.g. February contribution \u2014 due by 20 March<\/td>\n<\/tr>\n<tr>\n<td>Annual settlement (progressive\/flat tax)<\/td>\n<td>By 20 May 2027 (for 02.2026\u201301.2027)<\/td>\n<td>Filed as part of April&#8217;s ZUS DRA<\/td>\n<\/tr>\n<tr>\n<td>Annual settlement (lump-sum tax)<\/td>\n<td>By 20 March 2027 (for 01\u201312.2026)<\/td>\n<td>Filed as part of February&#8217;s ZUS DRA<\/td>\n<\/tr>\n<tr>\n<td>Tax form selection for 2027<\/td>\n<td>By 20 January 2027<\/td>\n<td>Application to tax office or CEIDG update<\/td>\n<\/tr>\n<tr>\n<td>Settlement payment deadline<\/td>\n<td>One month after annual return deadline<\/td>\n<td>Applies to underpayments from annual settlement<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"penalties-for-late-payment\"><\/span>Penalties for late payment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>ZUS charges statutory interest on late contributions. Persistent arrears may lead to administrative enforcement. Failing to pay health contributions does not result in loss of access to public healthcare \u2014 but it does create a&nbsp;growing debt to ZUS.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"do-i-still-have-to-pay-if-my-business-is-running-at-a-loss\"><\/span>Do I still have to pay if my business is running at a&nbsp;loss?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. The health contribution is mandatory regardless of financial results. Even at a&nbsp;loss, you pay the minimum \u2014 PLN 432.54 per month on progressive and flat tax (from February 2026). On lump-sum tax, the contribution is based on revenue, not profit \u2014 so you&#8217;ll pay it as well.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-exactly-does-the-higher-minimum-contribution-start\"><\/span>When exactly does the higher minimum contribution start?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The higher minimum of PLN 432.54 applies from the February 2026 contribution (due by 20 March 2026). The January 2026 contribution is still calculated under the old rules \u2014 the minimum is PLN 314.96.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"are-further-changes-to-health-contributions-planned-for-2026-or-2027\"><\/span>Are further changes to health contributions planned for 2026 or 2027?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As of publication (February 2026), the Ministry of Health is not working on any amendments. After the presidential veto, health contribution reform has reverted to the stage of political declarations. Changes could appear earliest in 2027 \u2014 but no official draft legislation exists.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"is-the-lump-sum-health-contribution-based-on-income-or-revenue\"><\/span>Is the lump-sum health contribution based on income or revenue?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>On lump-sum tax, the health contribution depends solely on revenue. Business expenses have no effect on its amount. This is a&nbsp;key difference from progressive and flat tax, where the base is income (revenue minus costs).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"whats-the-total-annual-increase-for-a-flat-tax-entrepreneur-paying-the-minimum\"><\/span>What&#8217;s the total annual increase for a&nbsp;flat-tax entrepreneur paying the minimum?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An entrepreneur paying the minimum will pay PLN 5,190.48 in the 2026\/2027 contribution year (PLN 432.54 \u00d7 12). In 2025\/2026 it was PLN 3,779.52. The difference is PLN 1,410.96 \u2014 an increase of over 37%.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-suspending-my-business-exempt-me-from-the-health-contribution\"><\/span>Does suspending my business exempt me from the health contribution?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. During a&nbsp;formal business suspension, no health contributions are due. The suspension must be registered in CEIDG. Once the business resumes, contributions are charged under current rules.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"summary-%e2%80%94-what-you-need-to-do-as-an-entrepreneur\"><\/span>Summary \u2014 what you need to do as an entrepreneur<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2026 brings a&nbsp;37% increase in the minimum health contribution (to PLN 432.54\/month on progressive and flat tax) and higher lump-sum rates (PLN 498.35\u20131,495.04). The planned reform was vetoed \u2014 Polish Deal rules apply with a&nbsp;higher base. Do three things: review which tax form is most cost-effective for you, choose the optimal deduction method (on flat tax \u2014 expense rather than income deduction), and monitor your revenue thresholds if you&#8217;re on lump-sum tax.<\/p>\n<p>Need a&nbsp;personalised analysis of which tax form and health contribution setup works best for your situation? Contact Progress Holding at <strong>+48 603 232 418<\/strong> or by email at <strong>office@progressholding.pl<\/strong>. We serve sole traders and limited liability companies \u2014 we&#8217;ll help you find the solution that minimises your combined tax and contribution burden.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Starting in 2026, health insurance contributions (sk\u0142adka zdrowotna) for entrepreneurs in Poland are going up. The minimum assessment base is now 100% of the minimum wage (PLN 4,806), up from 75% in 2025. For lump-sum taxpayers, the new reference figure is the average salary of PLN 9,228.64 from Q4 2025. Entrepreneurs on progressive tax or [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":6047,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=6045"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6045\/revisions"}],"predecessor-version":[{"id":6048,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6045\/revisions\/6048"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/6047"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=6045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=6045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=6045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}