A medical package bought by the owner of a sole proprietorship for themselves does not, as a rule, reduce the tax, as it looks after a person's health, not the firm's revenue. The situation is different when the entrepreneur funds medical care for employees or associates: then the expense is usually a cost, and tax arises on the side of the person benefiting from the package. Below we order these situations by the rules in force in 2026.
Package for the entrepreneur themselves
The general rule of the PIT Act (Article 22(1)) allows an expense to be included in costs if it is intended to produce revenue or to preserve or protect its source, provided it does not appear in the list of exclusions in Article 23. A private clinic subscription is not on that list, but tax authorities usually treat the business owner's medical care as a personal expense. The argument that a healthy entrepreneur earns more usually does not convince the tax office, because similar reasoning could justify spending on food or sleep.
There are exceptions where an examination follows directly from the type of activity. An example is a medical opinion required for driving in transport services or examinations needed for work with food. A single exam or certificate required by law or a client is easier to defend as a cost than a year-round package with specialists and dentistry.
Package for employees
For the employer, medical care for the team is part of remuneration policy, so the expense fits in costs on general rules. The employee, however, must add the value of the package to the revenue from the employment relationship. Article 12(1) of the PIT Act also covers the monetary value of benefits in kind, regardless of the source of financing. In practice this means that:
- the employer, as remitter, adds the monthly value of the package to the salary and withholds a tax advance on it;
- if the employee contributes part of the cost, revenue covers only the amount financed by the employer;
- family packages (for spouse, children), in the part paid by the firm, also increase the employee's revenue;
- effects on ZUS contributions should be assessed separately, as they depend on the financing method and the rules adopted in the firm.
A package should not be confused with mandatory exams. Pre-employment, periodic and check-up exams are carried out at the employer's expense by virtue of Article 229 § 6 of the Labour Code. This is an occupational safety duty, not an additional benefit. Other duties and costs related to employment are described in the article on the employment contract.
Mandate contractors and B2B associates
A company may also fund a package for a person on a mandate contract or working on invoices. On the principal's side, the expense is still a cost as long as it is linked to maintaining the cooperation. For the mandate contractor, the value of the benefit is revenue from the contract. An entrepreneur on a B2B contract reports it as revenue from their own activity — the provision on business revenue (Article 14(2)(8) of the PIT Act) covers the value of benefits in kind and other free-of-charge benefits. No one will send them a PIT-11 for this, so they themselves must remember to enter this amount in the books.
It is also worth remembering that an extensive package of employee-like benefits in a B2B contract can be one of the signals an audit takes into account when assessing whether the cooperation is not in fact employment. The criteria for such an assessment are discussed in the article on a B2B contract reclassified as employment.
Who bears the cost, who pays the tax
| Situation | Cost in the paying firm | Tax effect for the user |
|---|---|---|
| Entrepreneur buys a package for themselves | No (personal expense) | None |
| Employer funds a package for an employee | Yes | Revenue from the employment relationship |
| Occupational medicine exams | Yes | Employer's duty, not a benefit |
| Firm funds a package for a mandate contractor | Yes | Revenue from the mandate contract |
| Client funds a package for a B2B entrepreneur | Yes (at the client) | Revenue from the entrepreneur's activity |
Documents and monthly settlement
For team packages it is worth having a contract with the facility or insurer, a list of persons covered and rules for employee participation in costs (e.g. in the remuneration regulations or in a separate agreement). The value of the employee's revenue is usually determined based on the price paid per person in the given package variant. If the invoice covers the whole group, a summary from the supplier with the per-person amount is useful. Changes to the list of eligible persons during the month must be reflected in payroll so that revenues are not over- or understated.
VAT and ryczałt
The VAT Act exempts medical care provided by healthcare entities (Article 43(1)(18)) and insurance services (point 37 of the same section). The invoice for the package therefore usually contains no tax to deduct, and the full amount goes into costs. An entrepreneur on ryczałt from recorded revenue does not settle costs at all, so a package for employees will not reduce their tax, although the remitter's duties towards the staff remain the same.
Example: small firm with three employees
The female owner of a design studio on the flat tax buys in 2026 medical packages for three employees at PLN 160 a month and her own package at PLN 190. The annual expense for the team is PLN 5,760 and goes fully into costs, which at the 19% rate reduces her tax by PLN 1,094.40. Each employee, however, has PLN 160 of revenue added monthly on the payroll. The owner's own package (PLN 2,280 a year) is not entered in the books. She pays it from private funds, and can have the invoice issued to her as a private individual, so as not to mix business documents with private ones.
How Good Balance can help
As part of simplified accounting we decide which health expenses can go into costs and book packages in line with the contracts. When employing a team we run the payroll with correctly added benefits as part of HR handling.