Bookkeeping - Accountancy - Tax Calculation
Health Insurance (ZUS) – for Entrepreneurs in Poland
If you’re self-employed in Poland and registered in CEIDG, paying monthly health insurance contributions to ZUS is mandatory — and directly tied to your form of taxation. The amount you pay depends on whether you’re taxed under a flat rate, lump sum, or tax scale, and your income.
At Easybooks, we simplify the entire process. From initial ZUS registration to monthly calculations and legal compliance — we handle it all, so you stay focused on growing your business.
Bookkeeping - Accountancy - Tax Calculation
What we Offer
ZUS Registration and Deregistration
Monthly Health Contribution Calculations
Filing ZUS Declarations (DRA)
Income-Based Adjustments
Income-Based Adjustments
If your income increases, tax form changes, or you suspend activity, we adjust your filings promptly and correctly.
Legal Updates & Compliance
Expert Support & Clear Guidance
What Finance Management Services do we offer?
Types of Social Security Contributions (ZUS) for
- Registered Entrepreneurs in Poland
In Poland, health insurance contributions (NFZ) are mandatory for all entrepreneurs registered in CEIDG. However, the amount of the contribution depends on the chosen form of taxation. The contributions are paid monthly to the Social Insurance Institution (ZUS) and provide access to public healthcare services.
Below is a breakdown of health insurance obligations by taxation method:
Lump-Sum Taxation (Rýczałt od przychodów ewidencjonowanych)
Health contribution depends on annual revenue thresholds.
Rates are set according to the previous year’s income.
Annual Revenue (PLN)
Monthly Health Insurance (for 2025)
Up to 60,000 PL ~461 PLN
60,000 – 300,000 PL ~769 PLN
Above 300,000 PLN ~1,384 PLN
- Contributions are fixed per bracket – not recalculated monthly.
- No right to deduct NFZ contributions from taxable income.
Tax Scale (Progressive Taxation – 12% / 32%)
Health contribution is based on actual income.
- Contribution = 9% of monthly income (without upper limit).
- Calculated monthly based on accounting records.
- Health contribution is not deductible from income tax, but reduces the tax base indirectly by lowering taxable income.
Flat Tax (19%)
Health contribution is calculated as a percentage of the average salary.
- Contribution = 4.9% of monthly income, but not less than the minimum amount (~424 PLN in 2025).
- The paid health contribution can partially reduce income tax liability, according to current rules.
Tax Card (Karta podatkowa – phased out for new entrepreneurs)
Fixed health insurance rate set annually (regardless of income).
In 2025, monthly contribution is ~381 PLN (subject to change).
Not deductible from tax.
Please note: The “tax card” regime is no longer available for new registrations after 2022. Only entrepreneurs who used it before may continue under this scheme.
Bookkeeping - Accountancy - Tax Calculation
Additional Notes
Bookkeeping - Accountancy - Tax Calculation
Why Entrepreneurs Choose Easybooks
Timely, accurate ZUS calculations
They are based on your real income and tax status
Integrated with your accounting and tax services
With one provider, you have complete solution
Proactive legal monitoring
We stay ahead of every change so you don’t have to
Personalized support
They are tailored to sole traders, freelancers, and growing businesses.
Full transparency
No confusion, just clear answers and reliable service
Bookkeeping - Accountancy - Tax Calculation
Book Your Free ZUS Consultation
Stop worrying about health insurance obligations. Let Easybooks manage your ZUS health contributions with precision and care.
Book a free call today and discover how we streamline your business responsibilities — from taxes to health insurance, all in one place.
