On 14 November 2018 the Constitutional Court announced its final verdict on the amendment to the Social Insurance System Act of 14 November 2018.
The Court announced that the provision on the removal of the limit of 30 times the anticipated monthly remuneration in the national economy for a given financial year (PLN 133,290 in 2018), above which the taxpayers who earn most shall not pay obligatory pension contributions, which was introduced by the relevant amendment in 2017, is not compliant with the Constitution. The Court found infringement of the principles of correct legislation.
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This means that in the forthcoming contribution year, from 1 January 2019 on, the above-mentioned threshold will not be removed. Therefore, ZUS contributions will not increase in the case of the taxpayers who earn most.
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In case of any questions or the need to discuss this issue, please contact our expert Tomasz BEGER:
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