Effective 1 January 2027, total employer and employee social security (ZUS) and health insurance (NFZ) contributions in Poland are forecast to exceed PLN 40,000 annually per average employee. The increase stems from the rising contribution ceiling tied to projected average wages, alongside a planned hike in the health insurance contribution base for entrepreneurs. The changes are embedded in the 2027 budget assumptions.
Key Takeaways
- Ceiling Adjustment: The contribution ceiling rises to 250% of projected average monthly wage, lifting maximum annual ZUS payments significantly.
- Entrepreneur Impact: Self-employed individuals face a higher health insurance contribution base, increasing their fixed monthly costs regardless of income.
- Labor Cost Pressure: Combined with the new IT levy and minimum wage hikes, total labor costs for Polish businesses are set to rise sharply, affecting competitiveness.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement