In brief

• From January 2027, the annual limit on the contribution basis for pension and disability contributions is to be PLN 300,990.
• The threshold rises compared with 2026, and no contributions are paid on the excess above the limit.
• The greatest benefits will be felt by people with the highest incomes.

New limit

For 2027, the annual cap on the contribution basis for pension and disability contributions has been set at PLN 300,990 (ZUS pokazał plan na 2027 rok. Wiadomo już, co z emeryturami – PulsHR.pl). This year the threshold is PLN 282,600, so next year's is higher by PLN 18,390. The announcement on this matter was issued by the Minister of Family, Labour and Social Policy and published on 3 November 2026.

How the amount is calculated

The annual limit is thirty times this amount.

Who will gain

Once the limit is exceeded, employees and employers stop paying pension and disability contributions on the excess above this amount. A higher threshold means higher take-home pay for some employees, and the higher the salary, the bigger the difference.

Separate calculations concern entrepreneurs. The increase results from a higher forecast of wages, from which the minimum contribution basis is calculated. People who lose the right to Mały ZUS Plus may pay more than PLN 15 thousand extra per year (ZUS przeliczy emerytury na nowo. Te roczniki zyskają najwięcej – Dziennik.pl).

What next

The new limit will apply from January 2027.

Read also

• Wymagalność składek na ZUS dla pracodawców od 2026 roku