Health contribution calculator 2026
Work out the monthly health contribution (składka zdrowotna) under the tax scale, the flat tax and the ryczałt, see how much you deduct for tax, and reconcile the year: an overpayment or an amount to pay.
Law as of 21 October 2026.
Figures for the month
Revenue minus costs, before ZUS. The March contribution is based on February's income.
All social contributions including the Labour Fund. Full ZUS without sickness: 1788,29 zł, preferential: 420,86 zł.
Health contribution for the month
Tax scale
739,05 zł
9% of income after social contributions.
What you deduct for tax
Under the scale the health contribution is neither deductible from income nor a cost.
Ryczałt tiers in 2026
| Revenue | Base | Per month |
|---|---|---|
| up to 60,000 zł | 5537,18 zł | 498,35 zł |
| 60,000–300,000 zł | 9228,64 zł | 830,58 zł |
| above 300,000 zł | 16 611,55 zł | 1495,04 zł |
Annual health contribution reconciliation
After the year you compare the contribution due on annual income (under the ryczałt on annual revenue) with what you paid. Under the scale and flat tax the contribution year runs from February to January and matches the calendar year's income.
- Contribution due for the year (Tax scale)8868,65 zł
- Paid10 800,00 zł
Overpayment of 1931,35 zł. ZUS refunds it on an application it prepares on your eZUS profile. You submit it within a month of the deadline for the annual PIT return (art. 81 ust. 2i, 2m–2n).
The calculator leaves out sales of fixed assets, exemptions from the contribution, months without insurance (for example while the business is suspended) and a change of tax form during the year.
Parameters and sources
- Minimum wage4806,00 złDz.U. 2025 poz. 1242
- Health: scale, flat tax9% / 4.9%art. 79, 79a and 81, Health Care Benefits Act
- Minimum health contribution under the scale and flat tax, February 2026 to January 2027432,54 zł (January 2026: 314,96 zł)art. 79, 79a and 81, Health Care Benefits Act
- Health under the ryczałt: revenue up to 60,000 zł, up to 300,000 zł, above498,35 zł / 830,58 zł / 1495,04 złart. 81 ust. 2e–2g, M.P. 2026 poz. 117
- Health contribution deductionflat tax up to 14 100,00 zł a year, ryczałt 50%M.P. 2025 poz. 1274
- Flat tax19%art. 30c, PIT Act
- Annual health reconciliationin the April return, by 20 Mayart. 81 ust. 2i–2n, Health Care Benefits Act
How we calculate
1. Scale: 9% of income
The base is the previous month's income, revenue minus costs, less the social contributions you paid. The contribution is 9% of that, at least 432.54 zł, which is 9% of the minimum wage on 1 February 2026 (art. 79 and 81 ust. 2c–2d of the Health Care Benefits Act). It is not deductible for PIT.
2. Flat tax: 4.9% of income
The same base, a 4.9% rate and the same 432.54 zł minimum (art. 79a). In 2026 you deduct the contributions paid from income, or book them as costs, up to 14,100 zł a year (art. 30c ust. 2 pkt 2 of the PIT Act, M.P. 2025 poz. 1274).
3. Ryczałt: three tiers
The amount depends on revenue since January less social contributions: up to 60,000 zł 498.35 zł, up to 300,000 zł 830.58 zł, above that 1,495.04 zł a month. That is 60%, 100% and 180% of the Q4 2025 average wage (9,228.64 zł) times 9% (art. 81 ust. 2e–2g). Half of what you paid reduces revenue (art. 11 ust. 1a of the Lump-sum Tax Act).
4. Contribution year
Under the scale and flat tax the contribution year runs from 1 February to 31 January and matches the calendar year's income: the February 2026 contribution is based on January's income. Under the ryczałt it is the calendar year.
5. Annual reconciliation
After the year you work out the contribution on annual income, or on annual revenue under the ryczałt, and compare it with your payments. You report any shortfall in the April return and pay it by 20 May. ZUS refunds an overpayment on an application filed within a month of the PIT return deadline (art. 81 ust. 2i–2n).
What the calculator leaves out
- Sales of fixed assets and other revenue excluded from the base.
- Months without insurance, for example while the business is suspended, and exemptions under art. 82 of the Health Care Benefits Act.
- A change of tax form during the year and contributions from other titles, for example employment.
- The tax card and contributions for cooperating family members.
- The art. 81 ust. 2h option of using last year's ryczałt revenue for the whole year.
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Frequently asked questions
What is the minimum health contribution in 2026?
Under the scale and flat tax 432.54 zł a month from February 2026 to January 2027, which is 9% of the 4,806 zł minimum wage. January 2026 still used 314.96 zł. Under the ryczałt the lowest amount is 498.35 zł.
How much is the health contribution under the ryczałt in 2026?
498.35 zł a month with revenue up to 60,000 zł, 830.58 zł up to 300,000 zł and 1,495.04 zł above. The tier follows revenue since January less social contributions paid. Once you pass a threshold you pay the higher amount, and the difference for earlier months is paid in the annual reconciliation.
How much of the health contribution can I deduct for tax?
Up to 14,100 zł a year under the flat tax in 2026, half of the contributions paid under the ryczałt, nothing under the scale. Example: on the 12% ryczałt with a contribution of 830.58 zł a month you deduct 4,983.48 zł from revenue a year, which lowers the tax by about 598 zł.
How does the annual reconciliation work?
Example under the scale: 2026 income of 120,000 zł and social contributions of 21,459.48 zł. The contribution due is 9% of 98,540.52 zł, or 8,868.65 zł. If you paid 10,800 zł during the year, because high-income months were charged 9% while losses in other months lowered the annual income, you have an overpayment of 1,931.35 zł.
When do I pay a shortfall or get a refund for 2026?
You report the reconciliation in the April 2027 contribution return and pay any shortfall by 20 May 2027. ZUS prepares the refund application on your eZUS profile; you file it within a month of the PIT return deadline (art. 81 ust. 2k–2n of the Health Care Benefits Act).
When do I pay extra under the ryczałt?
When you paid a lower-tier amount all year and revenue turned out higher. Example: 12 payments of 498.35 zł, while revenue for the year less social contributions was 68,540 zł. The amount due is 12 × 830.58 zł = 9,966.96 zł, so you pay 3,986.76 zł more.
Will the health contribution change in 2027?
The minimum under the scale and flat tax rises to 445.50 zł from February 2027, because the 2027 minimum wage is 4,950 zł. The ryczałt tiers depend on the Q4 2026 average wage, which GUS announces in January 2027.
The calculator is for information only and is not tax advice. Calculations run in your browser; we store nothing.