Lump-Sum Tax and Employment Simultaneously in Poland (2026) — How to Settle
Running a sole proprietorship (JDG) on lump-sum tax (ryczałt) while employed in Poland in 2026. Two income sources, health insurance contribution, PIT-36 and PIT-28. A practical guide.
You have a job and are starting a sole proprietorship (JDG) on lump-sum tax (ryczałt)? Or you have a JDG and are looking for employment? It's legal — two income sources are allowed. But you need to know how to settle the health insurance contribution and PIT, because a mistake costs thousands.
Many entrepreneurs pay double health insurance (from employment and from lump-sum tax (ryczałt)) — because they don't know it can be optimized. Others forget about PIT-36 from employment and pay penalties.
In this guide I explain how to settle lump-sum tax (ryczałt) and employment simultaneously in Poland in 2026.
Lump-sum tax (ryczałt) and employment — two separate settlements
Lump-sum tax + employment 2026 — dual filing
Working a day job while running a lump-sum business? You must file two separate PIT returns and pay two health contributions. Here's how it works.
Employment (day job)
Income from salary — settled by the employer.
Health contribution
Paid by employer from gross salary
Tax base
Income: gross salary − social insurance (ZUS) − costs
PIT-2 (tax-free amount)
Provides a tax-reducing amount of 300,00 zł/month (3600,00 zł/year) — but only for employment! Lump-sum tax does not benefit from PIT-2.
Lump-sum (ryczałt business)
Revenue from business activity taxed at a flat lump-sum rate.
Health contribution
Paid by entrepreneur (lump-sum tier based on revenue threshold)
Tax base
Revenue from business (no costs deducted)
PIT-2 (tax-free amount)
✗ —
Two separate declarations
You must file PIT-37 by April 30 (employment) and PIT-28 by January 31 (lump sum). These are two separate deadlines and two separate forms — they cannot be combined.
Key point: Lump-sum revenue tiers are calculated ONLY from lump-sum revenue — employment income does NOT count. If you earn 60,000 zł in salary and 40,000 zł in lump-sum revenue, the 60,000 zł tier for the lump sum is measured from those 40,000 zł, not from 100,000 zł. This can significantly lower your lump-sum rate.
Have a day job and a lump-sum business? Let's check if you're filing both correctly.
Let's talk →Based on the Lump-Sum Income Tax Act (Dz.U. 2025 poz. 775) — PIT-28, and the PIT Act (Dz.U. 2025 poz. 163) — PIT-37. Health contribution: art. 68 of the Public Health Services Act (Dz.U. 2025 poz. 421). PIT-2: art. 117 Tax Ordinance.
Lump-sum tax (ryczałt) and employment are two separate income sources. You settle them separately:
- Employment: PIT-37 (settled by the employer)
- Lump-sum tax (ryczałt): PIT-28 (you file yourself)
You don't combine them in one tax return. Each has its own form.
Health insurance contribution — the key issue
The health insurance contribution is the biggest trap. In employment, the employer pays it (9% of gross salary). Under lump-sum tax (ryczałt) you pay it yourself (according to thresholds).
Do you pay double health insurance?
Yes — but the lump-sum health contribution may be lower if the employment contribution is high.
Health insurance contribution under lump-sum tax (ryczałt) (2026)
- Up to 60 000 zł per year (lump-sum revenue): 461,66 zł/month (5 540 zł/year)
- 60 000 – 300 000 zł per year: 699,11 zł/month (8 389 zł/year)
- Above 300 000 zł per year: 1 258,39 zł/month (15 101 zł/year)
Important: The threshold is calculated only from lump-sum tax (ryczałt) revenue, not from combined income.
PIT-2 — can I use it in employment?
PIT-2 is a relief for working people: 300 zł/month less tax on your salary (3 600 zł/year).
If you have employment and lump-sum tax (ryczałt) — you apply PIT-2 in employment. It reduces the tax on your salary.
PIT-2 has nothing to do with lump-sum tax (ryczałt).
Example — full settlement
Scenario: gross salary 8 000 zł/month + JDG on lump-sum tax (ryczałt) at 8.5% with 80 000 zł/year revenue.
Health insurance contribution:
- Employment: 9% × 8 000 = 720 zł/month (paid by employer)
- Lump-sum tax (ryczałt): 80 000 zł revenue → threshold 60k–300k → 699,11 zł/month
- Total health insurance: 720 + 699,11 = 1 419,11 zł/month
PIT:
- Employment: PIT-37, settled by employer
- Lump-sum tax (ryczałt): PIT-28, 80 000 × 8.5% = 6 800 zł (minus deductions)
Social insurance (ZUS) contributions under lump-sum tax (ryczałt)
If the employer pays social insurance (ZUS) in your employment — you also pay social insurance (ZUS) under lump-sum tax (ryczałt). There's no exemption.
But: if you have the startup relief or reduced social insurance (ZUS) — the social contributions under lump-sum tax (ryczałt) are lower.
Pitfalls and most common mistakes
1. Double health insurance without knowing it
You pay health insurance from employment and from lump-sum tax (ryczałt). It's legal, but often unnecessary — check with your accountant whether it can be optimized.
2. Confusing PIT-37 with PIT-28
Employment is settled in PIT-37, lump-sum tax (ryczałt) in PIT-28. Don't combine them.
3. Wrong health contribution threshold
The threshold is calculated from lump-sum tax (ryczałt) revenue, not from combined income.
4. No lump-sum revenue records
You must keep a revenue record for the JDG separately from your employment salary.
5. Forgetting PIT-2
PIT-2 (300 zł/month relief) is applied in employment — that's 3 600 zł/year less tax.
FAQ
Can I have employment and a JDG at the same time?
Yes. It's legal. You just need to correctly settle contributions and PIT.
Is the health insurance contribution doubled?
Yes — from employment and from lump-sum tax (ryczałt). But the lump-sum thresholds are calculated from lump-sum revenue.
Does PIT-2 work under lump-sum tax (ryczałt)?
No. PIT-2 is applied only in employment (it reduces salary tax).
Do I have to pay social insurance (ZUS) under lump-sum tax (ryczałt)?
Yes, unless you have the startup relief or reduced social insurance (ZUS).
Does employment income affect the lump-sum threshold?
No. The health contribution threshold under lump-sum tax (ryczałt) is calculated from lump-sum revenue.
Need help with your settlement?
I provide bookkeeping for sole proprietorships (JDG) with concurrent employment — lump-sum tax (ryczałt), health insurance, PIT-36 and PIT-28. From 49 zł + VAT per month.
Email [email protected] or visit oxyok.com/pl.
Note: Lump-sum tax (ryczałt) and employment are settled separately (PIT-28 and PIT-37). Health insurance is doubled (employment + lump-sum). The lump-sum threshold is calculated from lump-sum revenue. Before making a decision, consult an accountant.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
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