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The basis for calculating the health insurance contribution for flat-rate taxpayers remains the average remuneration for the fourth quarter of the previous year in the enterprise sector, including profit payouts.

On January 22, 2025, the President of the Central Statistical Office announced that the average remuneration amounted to PLN 8,549.18. The rules for calculating the health insurance contribution for flat-rate taxpayers have not changed, and the rates for 2025 are as follows:

• Up to PLN 60,000 in revenue – PLN 461.66 per month
  (60% of average remuneration: PLN 5,129.51 x 9%)
• Between 60,000 PLN and 300,000 PLN – 769.43 PLN per month
  (100% of average wage: 8,549.18 PLN x 9%)
• Above 300,000 PLN of income – 1,384.97 PLN per month
  (180% of average wage: 15,388.52 PLN x 9%)