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ZUS regulations · 1 min read
Rule change: Annual pension and disability contribution base (30-times limit)
Effective from 1 January 2027
In short
From 1 January 2027, the annual pension and disability contribution base (30-times limit) increases from 28260000 to 30099000 grosz.
In plain language: what it means
From 1 January 2027, the value of the annual limit on the pension and disability contribution base changes in the 2027 payroll parameters. The previous value is 28260000 and the new value is 30099000. The amounts are given in grosz.
The change is based on the official act M.P. 2026 item 1098. The new value applies from the start of 2027, so you need to include it in your payroll settings for the very first payrolls of the new year.
For most businesses this is a technical change to parameters. However, it is worth checking whether the payroll software or spreadsheet you use already has the updated value.
Who it affects
Employers, accountants and accounting firms that calculate payroll and ZUS contributions, and people responsible for parameters in the HR and payroll software.
What to do in your company
- Check what value of the annual contribution base limit you have in your payroll settings.
- Before the first payroll for 2027, update the limit to 30099000 grosz.
- Remember that in systems, amounts are often stored in grosz rather than zloty.
- If you are unsure about the calculation, consult your accountant or adviser.
Frequently asked questions
When does the new annual contribution base limit apply?
The new value applies from 1 January 2027.
What is the new value of the limit?
According to the entry data, the parameter changes from 28260000 to 30099000. The amounts are given in grosz.
What is the legal basis for the change in the limit?
The basis is the official act M.P. 2026 item 1098.
Do I need to do anything manually?
If your payroll software does not update parameters by itself, check and correct the limit value before calculating payroll for 2027.
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