Poland has published the social security basis cap for 2018, which is increased from PLN 127,890 to PLN 133,290 with effect from 1 January 2018. The basis cap applies for pension and disability fund contributions by both employers and employees (16.26% and 11.26%, respectively). From 1 January 2019, however, the cap is to be abolished. Other contributions for which the cap does not currently apply, include the accident fund contribution (0.40% - 3.60%, depending on sector), labor fund (2.45%), and the employee guaranteed benefits fund (0.10%).