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Legal chronicle
Regulatory changes that affect running a business and an accounting firm: what is changing, from when, and how we know.
Entries
Payroll and HR
PPK in 2026: the reduced participant contribution threshold is PLN 5,767.20
Takes effect: 1 January 2026
A PPK participant whose monthly pay does not exceed 120% of the minimum wage (PLN 5,767.20 in 2026) may apply to reduce the basic contribution to 0.5%.
Payroll and HR
Minimum wage in 2026: PLN 4,806, hourly rate PLN 31.40
Takes effect: 1 January 2026
From 1 January 2026 the minimum wage is PLN 4,806 gross per month, and the minimum hourly rate for contracts of mandate and service contracts is PLN 31.40.
General
Payroll parameters for 2026 in Zaksio: sources, verification dates and review
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.
ZUS
Pension and disability contribution cap in 2026: PLN 282,600
Takes effect: 1 January 2026
The annual contribution base for pension and disability insurance in 2026 is PLN 282,600, i.e. thirty times the forecast average wage (PLN 9,420). Once it is exceeded in a given year, these two contributions are no longer charged.
Zaksio keeps track of changes for you
In the app, payroll parameters, rates and deadlines are updated after a specialist's review, and the AI team reminds you about deadlines. Start for free and see how it works.