The National Health Fund (NFZ) is barely closing its budget. The 2026 financial plan leaves no reserves.

• The draft financial plan of the National Health Fund for 2026 has been positively assessed by the Council of the National Health Fund.
• The National Health Fund's revenues will amount to PLN 217.4 billion, revenues from health insurance contributions - PLN 184.3 billion, and the entity-specific subsidy from the state budget - PLN 26 billion.
• The costs of healthcare services are expected to amount to PLN 201.2 billion – 93% of the National Health Fund's costs.

The National Health Fund Council issued a positive opinion on Tuesday on the draft NFZ financial plan for 2026.

The draft National Health Fund (NFZ) financial plan for 2026 shows that NFZ revenues will amount to PLN 217.4 billion , which is 9.9% more than in 2025. Health insurance premium revenues, according to the plan, will amount to PLN 184.3 billion , an increase of 6.5% compared to 2025.

The entity-specific subsidy from the state budget is to amount to PLN 26 billion, which is a 42% increase compared to the originally assumed value of subsidies in the National Health Fund financial plan for 2025 (PLN 18.3 billion).

The costs to be incurred by the National Health Fund in 2026 are estimated to be equal to revenues, or PLN 217.4 billion. Of this total , healthcare costs are expected to reach PLN 201.2 billion—93% of the National Health Fund's costs.

Expenditures on inpatient treatment are expected to reach PLN 100.1 billion ; on outpatient specialist care – PLN 17.5 billion; on primary health care – PLN 22.8 billion; on psychiatric care and addiction treatment – PLN 6.9 billion; and on dental treatment – PLN 4.1 billion. These amounts do not take into account the so-called migration reserve.

Last week , the Sejm's Public Finance Committee issued a positive opinion on the National Health Fund's financial plan for 2026. However, the Sejm's Health Committee did not adopt a positive opinion on the National Health Fund's plan for 2026.

After considering the opinions, the President of the National Health Fund prepares the National Health Fund's financial plan and submits it, along with the opinions, to the Minister of Health. The Minister of Health approves the National Health Fund's financial plan in consultation with the Minister of Finance.

The National Health Fund's financial plan for 2025 has not been approved by the Minister of Finance. Experts believe the plan fails to account for real and quantifiable costs, including minimum wage increases, which take effect annually on July 1st.

In 2025, it was necessary to increase the National Health Fund's (NFZ) subsidy for financing services . In June, the total subsidy for the NFZ reached PLN 23.45 billion, and the Ministry of Health announced further increases. An additional PLN 3.5 billion from the designated reserves in the Budget Act is to be allocated to the NFZ subsidy for financing services. This is based on a proposal from the Minister of Finance, which received a positive opinion last week from the Parliamentary Public Finance Committee.

In 2025, healthcare expenditure was initially planned at PLN 221.7 billion.

Healthcare spending in 2026 must amount to a minimum of PLN 247.6 billion (6.8% of 2024 GDP). Minimum healthcare spending is set by the Act on Healthcare Services Financed from Public Funds.