Pension and disability contribution cap in 2026: PLN 282,600

Effective from 1 January 2026

In short

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.

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

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ZUS DRA, RCA and RSA straight from payroll

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POS and fiscal registers connected to your stock

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