Table shows the amount of monthly health contribution (polish: NFZ) depending on your annual sales if you use lump-sum tax rates in Poland.

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Tax year

Polish health contribution (NFZ) for lump-sum tax (2022)#

Annual income	How health contribution base is calculated	The amount of health contribution base [PLN]	Health contribution rate [%]	Monthly health contribution [PLN]
below 60 000 PLN	60% of average earnings in enterprise sector in IV quarter of previous year	3732.62	9	335.94
from 60 000 PLN to 300 000 PLN	100% of average earnings in enterprise sector in IV quarter of previous year	6221.04	9	559.89
above 300 000 PLN	180% of average earnings in enterprise sector in IV quarter of previous year	11197.87	9	1007.81

Some facts#

Before 2022, entrepreneurs in Poland paid a flat-fee health insurance constribution (the amount of the contribution did not depend on the income earned).
Starting from 2022, when the ruling Law and Justice party (polish: PiS) introduced a set of tax laws, the so-called "New Deal", the health insurance paid by self-employed persons in Poland depends on the taxation method and achieved revenues or income.
If you pay lump-sum tax, then the amount of your monthly health insurance contribution depends on your annual revenue:
- 9% out of 60% of the average earnings from the fourth quarter of the previous tax year for the revenue below 60 000 PLN,
- 9% of the average earnings for the fourth quarter of the previous year for revenues from 60 thousand. up to 300 000 PLN,
- 9% out of 180% of the average earnings for the fourth quarter of the previous year for revenue over 300 000 PLN.
After Law and Justice party (PiS) introduced the "New Deal", by default, the entrepreneur should track the total income obtained from the beginning of the year month-by-month (the so-called cumulative income) and start paying new advance if necessary in a given month. Next, the difference between the sum of advances and the annual health contribution will be adjusted at the end of the year.
Alternatively, the entrepreneur may resign from trackin the amount of contribution per each month by selecting the so-called simplified contributions. Then, the basis for calculating the health insurance contribution payed during the whole year is the amount of income from previous tax year decreased by the amount of contributions for retirement, disability, sickness and accident insurance, if they have not been included in tax deductible costs or deducted from income.

⚠ WARNING! The simplified contributions may only be used by entrepreneurs who have continuously operated throughout the previous year.

Nowy Ład 2022 (en: New Deal)#

At the beginning of 2022 polish government introduced many changes in the tax system. The package of changes was politically promoted by the then ruling party Law and Justice party (polish: Prawo i Sprawiedliwość, PiS) under the name Nowy Ład (en: New Deal), Polish Ład (en: Polish Order) or sometimes Nowy Polski Ład (en: New Polish Order).
The changes introduced from January 1, 2022 include:
- increasing tax-free amount to 30 000 PLN,
- raising the tax threshold for persons using general rules to 120 000 PLN,
- the health insurance contribution for the self-employed is not constant anymore (polish: NFZ) - instead of the flat-fee paid by all entrepreneurs, new health contribution depends on the income earned/revenues and the selected taxation form,
- because social insurance contributions (polish: ZUS) for the self-employed may vary from month to month, entrepreneurs need to submit a ZUS DRA declaration every month beginning from 2022,
- persons who pay taxes according to the tax scale can no longer deduct the health insurance contribution from the tax,
- new lump-sum tax rates were introduced,
- new entrepreneurs can't use the tax card anymore (the simplest form of taxation),
- the introduction of the so-called middle class relief aimed to reduce extra cost of increased health insurance for selected social groups.
Government said that Nowy Ład simplifies the polish tax system, as well as reduces the effective tax on people earning less at the expense of people with higher income. Jarosław Kaczyński (leader of the then ruling Law and Justice party) in an interview for the Interia portal said in October 2021 that people living with cunning may lose on Nowy Ład. In January 2022, the television presenter Krzysztof Skowroński spoke about 14 million beneficiaries on the polish state-owned channel TVP INFO.
In practice, the Nowy Ład introduced many chaotic and unforeseen consequences. In January 2022, Cezary Kaźmierczak (then president of the Association of Private Employers) suggested that Poland may have the worst tax system in the world in terms of complexity from 2022.
At the first half of 2022, the government announced further changes, known in terms of marketing as Nowy Ład 2.0 (en: New Deal 2.0). The changes applied from July 1, 2022 include:
- reduction of the PIT rate to 12%,
- elimination of the middle class tax relief,
- persons who pay lump-sum tax, linear tax or tax card may deduct the health insurance contribution from the tax base.