This article is for JDG owners who want to understand how much will go on the health contribution in 2026 and what to expect from the annual reconciliation. The amount depends on the form of taxation: on the tax scale it is 9% of income, on liniowy 4.9% of income, in both cases no less than 432.54 zł a month, and on ryczałt a fixed amount of 498.35 zł, 830.58 zł or 1 495.04 zł depending on revenue since the start of the year.
Why the contribution went up in 2026
The amounts are linked to two indicators: the minimum wage (4 806 zł in 2026) and the average wage in the enterprise sector for the fourth quarter of the previous year (9 228.64 zł). In 2025 the minimum contribution on the tax scale and liniowy was calculated from 75% of the minimum wage. This reduction applied for one year only, and the law on a further reduction of the contribution did not enter into force after the President’s veto in May 2025. Therefore, from February 2026 the minimum is again calculated from the full minimum wage and has risen by 37%. The ryczałt amounts rose by 7.9% following the average wage.
Skala podatkowa: 9% of income
- The contribution for a month is calculated from the income of the previous month: revenue minus costs and social ZUS contributions.
- The minimum is 432.54 zł a month for the period from 1 February 2026 to 31 January 2027. For January 2026 the minimum was still 314.96 zł.
- There is no upper limit.
- On the tax scale the contribution reduces neither tax nor income.
Podatek liniowy: 4.9% of income
- The base is the same as on the tax scale, the rate is 4.9%.
- The minimum is also 432.54 zł a month.
- The contribution paid can be deducted from income or included in costs, but for 2026 by no more than 14 100 zł. Anything above that does not reduce tax.
Ryczałt: three fixed amounts
On ryczałt the contribution does not depend on income. What matters is revenue since the start of the calendar year:
- up to 60 000 zł: 498.35 zł a month (9% of 60% of the average wage);
- from 60 000 to 300 000 zł: 830.58 zł a month;
- above 300 000 zł: 1 495.04 zł a month.
If revenue for the year crosses a threshold, the higher contribution is due for every month of the year, not only from the moment it was exceeded. The difference is paid in the annual reconciliation. If you know in advance that you will cross the threshold, you can pay the higher amount straight away. Half of the contribution paid reduces revenue for tax purposes.
The annual reconciliation by 20 May
The reconciliation is filed by everyone who in the previous year was on the tax scale, liniowy or ryczałt and was insured for at least one day. The procedure for the reconciliation for 2025, filed in 2026:
- The data are included in the document for April: ZUS DRA (block XII) if you pay only for yourself, or ZUS RCA (block III.F) if you have employees or zleceniobiorcy (contractors under an umowa zlecenia).
- The deadline for filing and paying the difference was 20 May 2026, together with the contributions for April.
- In the case of an overpayment, ZUS itself prepares an RZS-R application in eZUS. You need to check it, enter your account number, sign it and send it by 1 June 2026; ZUS must refund the money by 3 August 2026. If the application is not sent, the overpayment is credited to your account by the end of the year.
- Since 2025, revenue and costs from the sale of fixed assets are not included in the contribution base. On the tax scale and liniowy you can declare that you do include them, if that is more favourable.
For the tax scale and liniowy, the contribution year runs from February to January, but the annual base is calculated from income for the calendar year. Hence the frequent additional payments in May for those whose income grew during the year.
Ulga na start, suspension and closure
- Ulga na start, preferencyjny ZUS, mały ZUS Plus and wakacje składkowe (contribution holidays) concern only social contributions. Składka zdrowotna is paid in these months too.
- For the period when the JDG is suspended (zawieszenie), składka zdrowotna is not charged. Months of suspension are not included in the minimum annual base either.
- If the JDG was suspended for the whole of the previous year, there is no need to reconcile the contribution. The exception: you resumed activity in January and you are on the tax scale or liniowy.
- If you suspended or closed the JDG during the year, the reconciliation for that year must be filed.
More about suspension in the article close or suspend a JDG.
Worked example
This is a teaching example, not a client case. Three business owners in 2026:
- Tax scale. Income after social contributions 8 000 zł a month. The contribution at 9% = 720 zł a month, 8 640 zł a year; it does not reduce tax.
- Liniowy. Income 25 000 zł a month, 300 000 zł a year. The contribution at 4.9% = 1 225 zł a month, 14 700 zł a year. Only 14 100 zł can be deducted from income.
- Ryczałt. Revenue 10 000 zł a month. In January to June the amount since the start of the year is no more than 60 000 zł, so he pays 498.35 zł. In July the threshold is passed, and from then on it is 830.58 zł. In May 2027, in the reconciliation, he will pay the difference for the first six months: 6 × 332.23 = 1 993.38 zł.
Frequently asked questions
By what date is składka zdrowotna paid?
A JDG owner pays the contributions for a month by the 20th day of the following month to their individual account at ZUS.
Is składka zdrowotna paid during ulga na start?
Yes. The relief exempts you from social contributions; the health contribution is paid from the first month.
I also have a job under an umowa o pracę. Do I pay the contribution from my JDG?
Yes. Składka zdrowotna is paid separately for each basis, even if your employer already pays it on your salary.
I am on ryczałt and I know that my revenue for the year will exceed 60 000 zł. What should I do?
You can pay 830.58 zł from the first month. Then there will be no additional payment for past months in May. If you pay 498.35 zł until you cross the threshold, the difference for those months will have to be paid in the annual reconciliation.
We calculate składka zdrowotna every month, prepare the annual reconciliation and check whether another form of taxation would be more favourable for you: accounting for a JDG. The amounts of social contributions are in the article ZUS for a JDG in 2026. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: zus.pl: podstawa i kwota składki zdrowotnej w 2026 r., zus.pl: roczne rozliczenie składki zdrowotnej za 2025 r., biznes.gov.pl: ile wynosi składka zdrowotna.
