From 1 January 2025, entrepreneurs will pay a lower minimum health insurance contribution – PLN 314.96 per month, thanks to the reduction of the base to 75% of the minimum wage. The new regulations exclude revenues from the sale of fixed assets from the contribution base and allow for depreciation deductions to be taken into account. The rules for flat-rate taxpayers have also been simplified. For line taxpayers, the contribution is 4.9% of income (min. PLN 314.96), and for those settling according to the scale – 9%. Another novelty is the possibility for line taxpayers to deduct the contribution up to PLN 12,900 per year.

As of January 1, 2025, new regulations on the employment of foreigners will come into force in Poland. The Act introduces the obligation to employ on the basis of an employment contract (except for seasonal work), full electronicization of procedures, and stricter sanctions for illegal employment. The changes are intended to increase the protection of foreign workers, simplify formalities, and improve conditions on the labor market.

In 2025, significant changes to labor law were introduced in Poland, which have a significant impact on employers and employees.

From 1 January 2025, some entrepreneurs can use the cash PIT, i.e. settle revenues and costs only after actual payment. To choose this method, you must run a sole proprietorship, not exceed PLN 1 million in revenue in the previous year and not keep accounting books. The choice of the cash method should be reported to the head of the tax office by 20 February (or by the 20th day of the month after starting business during the year). The cash method is valid throughout the year and does not apply to, among others, companies or transactions with individuals who do not run a business. Cash PIT can improve financial liquidity, because the tax is paid only after the actual payment is received.

Tax changes in Poland from 2025 Cash PIT: Income tax payable only after receiving payment. Health insurance contribution: Reduction of the minimum contribution, savings for low-income entrepreneurs. Real estate tax: New definitions of buildings and structures, update of the IN-1 form. Excise tax: Increase in rates on tobacco products. JPK CIT: Mandatory Standard Audit File for CIT. VAT exemption: For small companies operating in the EU. Deposit system: Start in October 2025. The changes are to simplify the system and support entrepreneurs.

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From January 2025, the minimum wage in Poland will increase to PLN 4,666 gross, which will support employees against inflation and improve the quality of life of 3.1 million people.

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