international employment law firm alliance L&E Global
Poland

Poland: The Polish Constitutional Tribunal: the amendments abolishing the limit of contributions paid to National Insurance Agency (ZUS) by people with the highest incomes stated unconstitutional

As the result of the Polish Constitutional Tribunal’s sentence, the limit of 30-times the average monthly salary for annual basis for assessing National Insurance Agency (ZUS) contributions in a given calendar year will stay in force.

According to the amendments, the pension contributions would have to be deducted from the total income, without any limitation.

If the amendments had come into force, the changes would affect about 350 thousand people, and would bring additional income to the country budget estimated as PLN 5.5 billion (about EUR 1.3 billion).
The sentence was passed by the majority of votes. A separate opinion was reported by three judges of the Polish Constitutional Tribunal.