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Commentary

2.2.1 Maximum annual earnings threshold

Poland

Social Security is administered by the Zaklad Ubezpieczen Spolecznych (ZUS) office.

ZUS contributions are compulsory for all employees regardless of age, with the full contribution continuing to be due past state retirement age.

The document Social Security in Poland is published in English by the ZUS, and offers comprehensive detail on the both the payment of social security contributions

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