From February 2026, the minimum health insurance contribution base for sole proprietors taxed by scale or linear tax is set at 4806 PLN, corresponding to the minimum wage.

The minimal health insurance base returned to 100% of the statutory minimum wage in 2026 after a temporary reduction in 2025. This change increased the minimum monthly health insurance premium to 432.54 PLN, applying to entrepreneurs taxed under general tax rules or linear tax, regardless of their actual income.