Poland has published the social security basis cap for 2015, which is increased to PLN 118,770 with effect from 1 January 2015. The basis cap applies for pension and disability fund contributions.
For employer contribution rates for pension and disability are 9.76% and 6.5% respectively. While those particular contributions are limited according to the basis cap, other contributions are not, such as for the illness fund, accident fund, labor fund and others. For employers, those contributio…