Polish government plans changes to health insurance contributions and unregistered business limits

The Ministry of Health has drafted amendments to the law on publicly funded health care that would introduce new rules for the annual settlement of health insurance contributions for entrepreneurs. The proposal allows the Social Insurance Institution (ZUS) to refund overpayments of up to 160 zł automatically, without a separate application, and to streamline refunds of larger overpayments when the entrepreneur’s bank account is known. It also seeks to align cross‑border treatment reimbursement with EU law for retirees from EU, EFTA and the United Kingdom, and to set new regulations for expert centres for rare diseases. The draft is slated for cabinet consideration in the third quarter of 2026.

In a separate initiative, the Prime Minister’s Chancery announced that the revenue threshold for unregistered (nierejestrowana) business activity will be raised. Currently limited to 10 813.50 zł per quarter, the higher limit will enable more individuals to test business ideas or supplement household income without formal company registration or social‑security contributions. Detailed provisions are pending, with the government pledging further updates.