The total minimum monthly obligatory contribution for a sole proprietor under general tax rules including social and health insurance in 2026 is approximately 2359.30 PLN.

Combining the fixed social insurance contribution of 1926.76 PLN with the minimum health insurance premium of 432.54 PLN (from February 2026), the average monthly obligatory cost for health and social coverage reaches about 2359 PLN. This amount does not vary with income below the minimum base, imposing a substantial fixed cost for small-scale entrepreneurs.