Pension and disability contribution cap in 2026: PLN 282,600
· ZUS · 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.
What this means for your business
This affects people with high earnings: from the month the limit is exceeded, the employer stops paying the pension and disability contributions. Sickness and health contributions are not covered by this limit.