Poland has published the social security basis cap for 2016, which is increased from PLN 118,770 to PLN 121,650 with effect from 1 January 2016. The basis cap applies for pension and disability fund contributions by both employers and employees. Employer total social security contribution rates ranges 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 fund, accident fund, labor fund and others at combined rates ranging from 3.22% to 6.41%.