The Senate passed without amendments a bill lowering the health premium for entrepreneurs. This means that at the moment the decision is up to the president. Andrzej Duda can sign it, veto it or refer it to the Constitutional Court. Statements by the president's associates suggest that the president will not sign the bill. Left-wing politicians, who have asked the head of state to veto the bill, have also spoken in this vein.
Contribution in the hands of the president
Published April 24, 2025 07:14
Fot: Andrzej Hrechorowicz; prezydent.pl
The law introduces a two-component health contribution base for entrepreneurs - the base will be a flat rate and a percentage on excess income. The lump-sum portion of the premium will be 9 percent on 75 percent of the minimum wage. The second part will be calculated on the excess income above 1.5 times the average monthly salary for entrepreneurs settling with the tax scale or flat tax (4.9 percent rate).
In the case of flat-rate entrepreneurs, the second part of the contribution will be charged on the excess of revenues over 3 times the average monthly salary (3.5 percent rate).
The amendment also provides for a reduction in the contribution to 9 percent from 75 percent of the minimum wage (currently it is 9 percent of the minimum wage) for entrepreneurs paying tax in the form of a tax card. The law repeals the ability to account for health premiums paid in income tax.
The proposed changes to the health premium for entrepreneurs are expected to cost the state budget 4.6 billion zlotys, and the new regulations will take effect from the beginning of 2026 and, according to the Finance Ministry, will benefit about 2.5 million entrepreneurs, or about 93 percent of this group.
The bill is extremely controversial, primarily due to the very difficult financial situation of the National Health Fund. It will deepen the dependence of health care finances on the state budget (which is also not in an easy situation due to the need to reduce the deficit in public finances). Critics also accuse the government of introducing concessions only for one, already contributorily privileged, social group, instead of having a conversation about an overall reform of health care financing, part of which should be increasing, not decreasing, premiums.
The Senate's decision was preceded by deliberations of the committees - Health and Budget and Public Finance. The majority of senators supported the bill's adoption without amendments, although the Legislative Bureau alone submitted more than a dozen, leaving out amendments submitted by opposition senators. Health-related senators from the Civic Coalition declared that they "have mixed feelings," but allowed themselves to be persuaded by a government representative that "the National Health Fund will not suffer," as the state budget will compensate for the premium loss.
