[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-fundusz-pracy":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"fundusz-pracy","Labour Fund 2026: who pays the 2.45% contribution and exemptions","The Labour Fund contribution in 2026: who pays, the PLN 4,806 minimum-wage threshold, 12- and 36-month exemptions, a worked example and the cost of errors.","\u003Cp>The Labour Fund (Fundusz Pracy) is a state fund that finances, among other things, unemployment benefits, internships, training and employer subsidies. The contribution is paid by the employer (not the employee) and by an entrepreneur for themselves, but only when the monthly contribution base is not lower than the minimum wage (PLN 4,806 in 2026). The Act also provides for several exemptions that can deliver real savings in practice.\u003C\u002Fp>\n\u003Ch2>The rate in 2026\u003C\u002Fh2>\n\u003Cp>The Labour Fund contribution rate is set in the budget act. In ZUS filings it is reported together with the Solidarity Fund contribution as a single amount: in total \u003Cstrong>2.45% of the contribution base\u003C\u002Fstrong>, of which according to ZUS 1.00% is for the Labour Fund and 1.45% for the Solidarity Fund. For employees, the employer also pays 0.10% to the Guaranteed Employee Benefits Fund.\u003C\u002Fp>\n\u003Cp>The base is the same amount as for the pension and disability contributions, but without the annual cap (the so-called 30-fold limit) that caps pension and disability contributions at high earnings. This means that at very high salaries the Labour Fund contribution is charged all year round, even when pension contributions have already \"stopped\".\u003C\u002Fp>\n\u003Cp>The contribution is shown in the monthly ZUS DRA return and paid by the same deadline as social contributions (for most firms by the 15th or 20th day of the following month).\u003C\u002Fp>\n\u003Ch2>Who pays and who does not\u003C\u002Fh2>\n\u003Ctable>\n\u003Cthead>\u003Ctr>\u003Cth>Situation\u003C\u002Fth>\u003Cth>Is the Labour Fund paid?\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\u003Ctd>Full-time employee with a salary of at least PLN 4,806 gross\u003C\u002Ftd>\u003Ctd>yes, paid by the employer\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Part-time employee with a salary below PLN 4,806\u003C\u002Ftd>\u003Ctd>no\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Contractor on a mandate contract (umowa zlecenie) covered by pension and disability contributions, with pay of at least PLN 4,806\u003C\u002Ftd>\u003Ctd>yes\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Mandate-contract contractor who is a student under 26\u003C\u002Ftd>\u003Ctd>no (no social contributions)\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Person performing a specific-task contract (umowa o dzieło)\u003C\u002Ftd>\u003Ctd>no\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Entrepreneur on full ZUS (base PLN 5,652)\u003C\u002Ftd>\u003Ctd>yes, for themselves\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Entrepreneur on preferential ZUS or start-up relief (ulga na start)\u003C\u002Ftd>\u003Ctd>no\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Women from age 55, men from age 60\u003C\u002Ftd>\u003Ctd>no, regardless of earnings\u003C\u002Ftd>\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\u003Cp>The minimum-wage condition is checked after converting to a full month. If an employee on PLN 6,000 starts work on the 20th of the month and receives only part of the salary for that month, the contribution is still due because, scaled to a full month, their pay exceeds the threshold. Where a person has several insurance titles (for example, two mandate contracts), the bases are added together, and the person files the appropriate declaration with the remitters or with ZUS.\u003C\u002Fp>\n\u003Ch3>Entrepreneurs on Mały ZUS Plus (Small ZUS Plus)\u003C\u002Fh3>\n\u003Cp>Under Mały ZUS Plus, the contribution base ranges from 30% of the minimum wage to 60% of the forecast average wage. If the calculated base is lower than PLN 4,806, the entrepreneur does not pay the Labour Fund (nor the Solidarity Fund, which is settled together with it). Only a base equal to or higher than the minimum wage triggers the obligation. More on an entrepreneur's contributions in our \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-zus-in-poland\">article on ZUS in Poland\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2>Exemptions for employers\u003C\u002Fh2>\n\u003Cp>The Labour Market and Employment Services Act exempts employers from Labour Fund contributions in several situations:\u003C\u002Fp>\n\u003Col>\n\u003Cli>\u003Cstrong>Return from a parental-type leave.\u003C\u002Fstrong> No contribution is paid for an employee returning from maternity leave, supplementary maternity leave, leave on maternity-like terms, parental leave or child-care leave for 36 months, counted from the first month after the return.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Hiring an unemployed person aged over 50.\u003C\u002Fstrong> If a person of that age was on the unemployment register in the 30 days before being hired, the employer does not pay the contribution for 12 months from the first month after the employment contract is signed.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Hiring an unemployed person under 30\u003C\u002Fstrong> referred by the labour office: also 12 months of exemption.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>The employee's age.\u003C\u002Fstrong> Once a woman reaches 55 or a man reaches 60, the contribution ceases to be due, with no additional conditions.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Cp>According to information published on biznes.gov.pl, the exemptions linked to return from leave and hiring the unemployed also cover the Solidarity Fund and the Guaranteed Employee Benefits Fund. The exemptions do not require an application: the employer applies them in the return but should keep documents confirming entitlement (for example, a labour-office certificate of the candidate's registration, confirmation of the end of parental leave).\u003C\u002Fp>\n\u003Ch2>Example: savings on a new hire\u003C\u002Fh2>\n\u003Cp>A company takes on two people on gross pay of PLN 6,500. The first is returning from parental leave; the second, aged 52, has been registered as unemployed for the past two months. Without the exemptions the Labour Fund and Solidarity Fund contribution for each would be PLN 159.25 per month (2.45% of PLN 6,500). The exemption saves:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>for the first person: 36 months × PLN 159.25 = PLN 5,733;\u003C\u002Fli>\n\u003Cli>for the second: 12 months × PLN 159.25 = PLN 1,911.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>On top of that comes the exemption from the Guaranteed Employee Benefits Fund (PLN 6.50 per person per month at this pay). The amounts are not huge, but with a dozen or so employees they easily reach tens of thousands of złoty over a few years.\u003C\u002Fp>\n\u003Ch2>Consequences of errors\u003C\u002Fh2>\n\u003Cp>Labour Fund contributions are collected by ZUS on the same terms as social contributions. Contributions not paid on time attract interest for delay, and in the case of under-reporting ZUS may impose an additional charge of up to 100% of the unpaid amount. Failure to pay contributions or filing false data also exposes you to a fine of up to PLN 46,000; the offender avoids the penalty by settling the arrears before the inspection starts. The most common mistakes are failing to apply a due exemption (overpayment) and charging the contribution on pay below the minimum wage for part-time employees.\u003C\u002Fp>\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>As part of our \u003Ca href=\"\u002Fen\u002Fservices\u002Fhr\u002Femployees\">HR and payroll service\u003C\u002Fa> we calculate contributions to the Labour Fund and the other funds, keep track of exemptions after return from parental-type leaves and when hiring the unemployed, and correct returns where an exemption has been missed. The rules of employment on a regular contract are in our \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-umowa-o-prace-employment-contract\">article on the employment contract\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]