Poland caps 2027 pension and disability contribution base at 300,990 zł

For calendar year 2027, the annual contribution base for old-age (emerytalne) and disability (rentowe) insurance is cappedSejm at 300,990 zł per insured personSejm. The figure equals thirty times the forecast average monthly wage of 10,033 złSejm adopted for setting the capSejm. Payroll and HR teams apply the ceiling to each person's cumulative base across the whole of 2027Sejm.

Until a person's cumulative base reaches 300,990 zł, pension and disability contributions are calculated and transferred to ZUS from the base determined under Article 18 of the social insurance system act.Sejm No pension or disability contribution is taken on any excess above the cap.Sejm Spread evenly over twelve months, the ceiling averages 25,082.50 zł per month, so in practice it binds employees and contractors with sustained high earnings.

The ceiling covers the annual base of persons insured under Articles 6, 7 and 10 in the given calendar year.Sejm Where a person holds pension and disability cover under several titles at once, ZUS notifies the payers and the person through the payers once the cap amount is reached.Sejm Where the payer is liable alongside the insured person under another title, the insured person may declare that withholding stops after the annual base is exceededSejm, notifying ZUS through the payerSejm, and bears responsibility for the consequences of an incorrect declarationSejm.

ZUS checks the annual base on an ongoing basis. Where contributions were calculated and transferred on an excess over the cap, ZUS refunds them, except contributions transferred to open pension funds, which are not refunded.Sejm Time during which pension and disability contributions are not paid because the cap was exceeded in the course of the calendar year counts as an insurance period for FUS old-age and disability pension purposes.Sejm

The cap does not extend to sickness (chorobowe) or accident (wypadkowe) insuranceSejm: their base follows the pension and disability base but without the Article 19(1) ceilingSejm. Sickness and accident contributions therefore continue on earnings above 300,990 zł.Sejm

Legal basis: the thirtyfold cap and the announcement duty are Article 19(1) and 19(10) of the ustawa z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych, under which the 3 November 2026 Obwieszczenie gives 300,990 zł and 10,033 zł for 2027Sejm (Monitor Polski z dnia 4 listopada 2026 r. poz. 1098), while the sickness and accident base rule is Article 20(1)–(2) of the same actSejm.