Poland has published the social security basis cap for 2017, which is increased from PLN 121,650 to PLN 127,890 with effect from 1 January 2017. The basis cap applies for pension and disability fund contributions by both employers and employees.
Total employer social security contribution rates range from 19.48% to 22.14%. The range is due to the accident fund contribution, which varies by sector. For salary amounts exceeding the basis cap, contributions are still required for the illness fu…