The upper limit of ZUS contributions remains unchanged in 2019

Anna Dąbkowska

On November 14, 2018, the Constitutional Tribunal passed a judgment on the act cancelling the upper limit of contributions to ZUS. The Tribunal has ruled on its incompatibility with Article 7 of the Polish Constitution. As a result, the limit of income over which social security contributions are not due will remain unchanged.

As a reminder, the proposed changes cancelled the limit for contributions to pension and disability insurance, so these were to be due irrespective of the income amount, as is the case of sickness and accident insurance. The abolition of the limit would cause not only an increase in payroll costs, but also a decrease in net remuneration for people whose earnings exceed the threshold of 30 times the average salary.

The amending act was referred to the Constitutional Tribunal in connection with the alleged violation of constitutional standards of the legislative process in the scope of failure to comply with the obligation to consult the draft regulations with trade union and employers organizations (violation of Article 2 of the Constitution).

The Tribunal recognized that Article 2 of the Constitution has not been breached, indicating that there is no constitutional authorization for trade unions and employers organizations to express their opinions in the course of the legislative procedure. However, the Tribunal concluded that during the voting process in Senate (the upper house of the Polish parliament) over this new law Article 7 of the Constitution has been breached.


Anna Dabkowska

Anna Dąbkowska

Tax Department Assistant

[email protected]



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Agata Nieżychowska
Agata Nieżychowska
Tax Director