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The annual cap for social security contributions in 2024 is PLN 234,720 | Pro HR Tax Alert

2023.12.11

We will pay all ZUS contributions in 2024 up to this amount. This is 30 times the projected average salary, which for 2024 is estimated at PLN 7,824 (an increase of PLN 889 compared to 2023).

As before, this limit will not apply to contributions for accident insurance, sickness insurance, the labour fund and the guaranteed employee benefits fund, as well as health insurance contributions.

The new limit results from the announcement of the Minister of Labour and Social Policy in Monitor Polski of 6 December 2023. 

Find more in the PRO HR December 2023