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ZUS – lifting the limit of 30-times the average salary will wait untill 1 January 2019


On December 7, 2017, the Senate introduced corrections to the bill lifting the limit of 30-times the average salary for social security contributions. The change consists in postponing the effective date of the act untill 1 January 2019. Contributions will be paid on the entire income, regardless of its amount. This entails a significant increase of the contributions in case of employees earning more than the 2017 limit of PLN 127,890. The bill will now be processed by the Sejm and then passed on to the President for signature.

The media has come up with numerous suggestions on how to deal with the lifting of the limit. Social security solutions have to be carefully thought through and correspond to the factual and legal status. Only such constructs stand a chance of effective defence against ZUS’s attempts to challenge them.

Both the Social Security Institution and the Supreme Court are increasingly critical about solutions resulting in reduction of contribution liabilities. This is best exemplified by the Supreme Court judgment which challenged mandate agreements concluded in a capital group. Also the Constitutional Tribunal recently took the side of ZUS by legalizing the practice of challenging the title to insurance without ZUS exhausting the civil procedure path. 


r. pr. Łukasz Chruściel