The entrepreneur does not always have to pay the health insurance premium


An entrepreneur running a business must not forget to settle accounts with the Social Insurance Institution. One of the obligatory contributions is the health insurance premium, paid in the amount declared by the taxpayer, but not lower than 75% of the average monthly salary in the enterprise sector in the fourth quarter of the previous year.

However, we can distinguish two groups of entrepreneurs who are exempt from the obligation to pay the health insurance contribution - self-employed pensioners and people with a certificate of moderate or advanced degree of disability. However, to be eligible for the exemption, the taxpayer must additionally:

  • earn income from business activity in the amount lower than 50% of the lowest old-age pension (in 2013 the lowest benefit will be PLN 834.98 gross),
  • settle revenues from business activities on the basis of a tax card.

Importantly, both entrepreneurs and persons cooperating with them will be required to pay the health insurance contribution.