The revelation of exceptionally high incomes earned by some doctors in Poland has reignited public debate about the fairness of the tax system. A 28-year-old emergency department coordinator at a Warsaw hospital reportedly earned 1.6 million złoty last year, while a 32-year-old orthopedist declared over 3 million złoty. These figures could upset many taxpayers, especially when combined with the fact that the highest earners often pay proportionately less in taxes and health insurance contributions than those with much lower incomes.
Polish doctors increasingly choose B2B contracts rather than traditional employment, allowing them to opt for a lump-sum tax (ryczałt) at a reduced rate of 14% for medical professionals, down from 17% under the „Polish Deal” introduced in 2022. This form of taxation has become extremely attractive for high earners.
According to money.pl, Łukasz Kozłowski, chief economist of the Federation of Polish Entrepreneurs, noted a steady rise in the popularity of this settlement method. In just two years, declared revenues from such contracts increased by 65.6 percent, reaching 36.2 billion złoty.
A regressive health contribution
The health insurance contribution for those on a lump-sum tax is capped, creating a regressive effect. For annual revenues above 300,000 złoty, the contribution does not increase. In 2025, the maximum monthly payment was 1,385 złoty; in 2026 it rose to 1,495.04 złoty. This means a doctor earning millions pays the same fixed amount as one just above the threshold.
Critics argue that the system allows the wealthiest individuals to contribute a smaller percentage of their income to public healthcare than a median earner on a standard employment contract, who pays 9% of their gross salary with no cap.
Public sentiment and calls for change
The disclosure of such high earnings, especially in the context of a strained public healthcare system where patients often face long waiting times, has fueled resentment. Social media reactions have been harsh, with many demanding a reform of both the tax and health contribution rules.
Some politicians have already called for an end to the lump-sum health insurance cap for the highest earners, arguing it undermines the principle of solidarity. However, any changes would likely face strong opposition from the medical community, which defends the current system as compensation for the high cost of liability insurance and long working hours.
Źródło: WNP.PL, Fot. Shutterstock/Shutterstock AI
