Poland’s 2026 Social Fund contribution base set at PLN 7,848.60, with employer obligations detailed.
Calculation Basis
The ZFŚS contribution base for 2026 is based on the average gross monthly national economy wage from 2025, adjusted for deducted social security contributions. The base is determined from the higher of the full 2025 average or the second half of 2025 average.
The Central Statistical Office (GUS) announced on 19 February 2026: the average monthly wage in 2025 was PLN 7,770.04; the average for the second half of 2025 was PLN 7,848.60. The latter amount is used as the 2026 base.
2026 Contribution Amounts
Standard contributions per employee in 2026 are: 37.5% of the base (PLN 2,943.23) for employees in normal conditions; 50% of the base (PLN 3,924.30) for employees in special or hazardous conditions. For juvenile employees: year one (5% / PLN 392.43), year two (6% / PLN 470.92), year three (7% / PLN 549.40).
Increases for 2026
The base contribution may be increased by 6.25% of the national average wage (PLN 490.54) per person with moderate or severe disability, and per retiree or pensioner under social care. Employers with an on-site daycare or children’s club may add 7.5% of the base (PLN 588.65) per employed person, provided the entire increase funds the facility.
Base Amount for Teachers
For teachers, retired teachers, and teacher-pensioners, the ZFŚS contribution is based on the Teacher Statute. The 2026 base amount is PLN 5,597.86, as set in the 2026 Budget Act.
Budgetary Units Obligation
In budgetary units and municipal budgetary units, ZFŚS expenditures are mandatory. Employers must ensure funds are secured for these payments.
Employment Averaging Rules
The contribution calculation uses the planned average number of employees for the year, adjusted at year-end to the actual average. Shortfalls must be topped up; surpluses may carry forward to the next year.
Vacation Benefit Limits
The 2026 vacation benefit cannot exceed the base contribution. For full-time employees in normal conditions, the maximum benefit is PLN 2,943.23. Benefits are proportional to work hours, except for juvenile employees, who receive the full benefit.
