Polish entrepreneurs who choose progressive tax scale billing must pay a health insurance contribution equal to nine percent of their business income.

Under the progressive tax scale, which charges twelve or thirty-two percent income tax, health insurance is calculated directly from net profit. Entrepreneurs pay a flat nine percent of their earnings with no upper limit. This contribution is completely non-deductible from their income tax. It represents a significant shift from the historical flat-rate system, transforming health contributions into what is essentially an additional income tax.