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Business law · 1 min read

Payroll parameters for 2026 in Zaksio: sources, verification dates and review

In short

Contribution rates, tax thresholds, the tax-reducing amount, overtime surcharges and PPK limits for 2026 each have an official source and a verification date in Zaksio.

What this means for your business

The parameters need review by an HR specialist or adviser before a payroll run is approved: Zaksio proposes and a person approves. New values for the next year are introduced after a specialist's review.

Hard words in this entry

A short guide to the terms used here: what they are, who they apply to, when and where.

PPK Employee Capital Plans

What it is
A nationwide long-term savings scheme, voluntary for the employee. The employer signs a contract with a financial institution and contributions are financed by the employee, the employer and the state (subsidies).
Who it affects
Employers employing people covered by PPK (by default employees aged 18-54, older ones on request). An employee can opt out.
When
You transfer contributions to the financial institution by the 15th day of the month following the month in which pay was disbursed. Employees can opt out and come back to PPK.
Where
To the financial institution with which the employer signed the PPK management contract. Official information: the gov.pl portal and PFR.

In Zaksio: Zaksio keeps enrolments, opt-outs and the monthly PPK contribution summary with a CSV file for the transfer. PPK, leave and overtime in HR

Full explanation: PPK →

This is information, not legal advice. In disputed or unclear matters, consult an accountant or a tax adviser.

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Payroll parameters for 2026 in Zaksio: sources, verification dates and review | Zaksio