Contributions · Social security (ZUS) and health insurance

A foreigner's health contribution — 9%, the NFZ and registration with ZUS

Published: 26 July 2026 · Author: Dariusz Włodarczyk Kancelaria TRC · Reading time: approx. 6 min

A foreigner working legally is covered by health insurance just like a Polish citizen. We explain the amount and basis of the contribution, how to register with ZUS and access to NFZ benefits.

Table of contents
  1. Who is covered by health insurance
  2. Amount and basis of the contribution
  3. Posted workers and coordination
  4. Common mistakes
  5. Legal basis and sources

1. Who is covered by health insurance

The obligation of health insurance does not depend on citizenship. A foreigner legally performing work in Poland is subject to it on the same terms as a Polish citizen (Article 66 of the Act on healthcare benefits financed from public funds).

2. Amount and basis of the contribution

The health contribution is 9% of the basis. For an employee, the basis is income reduced by the social contributions financed from their own funds. Registration is made using the ZUS ZUA form (or ZUS ZZA, where only the health contribution is due).

Access to the NFZ: paying the health contribution gives entitlement to benefits under the NFZ; family members are also registered for benefits under the general rules.

3. Posted workers and coordination

For workers posted from the EU/EEA/Switzerland, coordination rules apply — access to benefits is confirmed by the appropriate documents (e.g. EHIC/A1). The Polish health contribution may then not be due.

4. Common mistakes

Note: the wrong NFZ branch on the registration, failure to register family members or omitting the contribution where insurance titles overlap are typical mistakes. Verify the data with ZUS.
Show more: when ZUS ZUA and when ZUS ZZA
The rules on covering foreigners' income with the health insurance contribution are discussed in more detail in: I. Gęsicka, P. Majka, M. Rydzewska, J. Wantoch-Rekowski, Zatrudnianie cudzoziemców. Problematyka prawa pracy, administracyjnego i finansów publicznych, Wolters Kluwer, Warsaw 2026.

ZUS ZUA or ZZA

ZUS ZUA is used to register for full insurance (social + health), while ZUS ZZA is used where only the health contribution is due. The choice of form depends on the insurance title and any overlap of titles.

Do you want certainty about an employee's health contribution?

We will check the correctness of registrations with ZUS/NFZ and the insurance title, including in cases of posting and overlapping titles.

Book a free consultation

Legal notice: this article is for information purposes only and does not constitute legal advice. Legal status: 2026 (Act of 27 August 2004 on health care services financed from public funds, including Article 66).

Sources: Act of 27 August 2004 on healthcare benefits, Article 66; nfz.gov.pl. The above discussion is our own; it is worth verifying the cited provisions against the current text of the Act before taking action.