Poland has set the social security basis cap for 2022, which is increased from PLN 157,770 to PLN 177,660 with effect from 1 January 2022 based on an estimated average salary of PLN 5,922 (cap is 30 times this amount). The basis cap applies for pension (retirement) and disability fund contributions by both employers and employees. Contributions not subject to the cap include employer contributions to accident insurance and the labor fund and employee contributions to sickness insurance.