Bookkeeping - Accountancy - Tax Calculation

Health Insurance (ZUS) – for Entrepreneurs in Poland

Accurate, timely and compliant health contribution support with Easybooks

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.

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Bookkeeping - Accountancy - Tax Calculation

What we Offer

ZUS Registration and Deregistration

We handle all formalities, including forms like ZUS ZUA and ZWUA, so you’re correctly registered and deregistered with no delays.

Monthly Health Contribution Calculations

We calculate the correct NFZ amount based on your income and tax regime, keeping you compliant and up to date.

Filing ZUS Declarations (DRA)

We prepare and submit ZUS DRA forms every month on your behalf — no missed deadlines or incorrect data.

Income-Based Adjustments

4. Income-Based Adjustments If your income increases, tax form changes, or you suspend activity, we adjust your filings promptly and correctly.

Legal Updates & Compliance

When the law changes, we update your contributions and documentation immediately to ensure continued compliance.

Expert Support & Clear Guidance

Got questions about sick leave, deductions, or thresholds? We offer straightforward answers without accounting jargon.
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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:

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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.
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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.
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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.
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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.

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Bookkeeping - Accountancy - Tax Calculation

Additional Notes:

Health insurance (NFZ) must be paid by the 20th day of the following month.
Late payments may result in loss of healthcare coverage and penalties.
Registration for health insurance is done through ZUS (with form ZUS ZZA or part of ZUS DRA).
This contribution is independent of other ZUS social insurance contributions.
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Bookkeeping - Accountancy - Tax Calculation

Why Entrepreneurs Choose Easybooks

Timely, accurate ZUS calculations

We handle all formalities, including forms like ZUS ZUA and ZWUA, so you’re correctly registered and deregistered with no delays.

Integrated with your accounting and tax services

We calculate the correct NFZ amount based on your income and tax regime, keeping you compliant and up to date.

Proactive legal monitoring

We prepare and submit ZUS DRA forms every month on your behalf — no missed deadlines or incorrect data.

Personalized support

4. Income-Based Adjustments If your income increases, tax form changes, or you suspend activity, we adjust your filings promptly and correctly.

Full transparency

When the law changes, we update your contributions and documentation immediately to ensure continued compliance.
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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.

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