verify-guide-numbers

name	verify-guide-numbers
description	Audit every time-sensitive figure in the guide (ZUS contributions, health insurance tiers, VAT/tax limits, pension amounts, benefit rates, IKE/IKZE limits) against official Polish sources and update RU+EN pages where stale. Use when asked to "проверить цифры" / "обновить суммы", at the start of a new year, or after Polish law changes.

Verify guide numbers

Audit the registry below against official sources, update stale values in both language versions, recompute derived examples, and open a PR with an old→new table.

Process

1. Establish context. Note today's date. Polish figures update on a schedule:
   • January: minimum wage, prognozowane przeciętne wynagrodzenie → all ZUS bases and contributions, 30-krotność, chorobowe cap, IKE/IKZE limits;
   • ~late January: GUS announces average enterprise-sector salary for Q4 → składka zdrowotna tiers for ryczałt payers (valid Feb–Jan);
   • March 1: pension/benefit waloryzacja → minimalna emerytura;
   • April 1: GUS life-expectancy tables (divisor in the pension formula);
   • ad-hoc: VAT rules (KSeF rollout), tax scale changes.
2. Verify each registry row with WebSearch/WebFetch. Prefer official sources (zus.pl, podatki.gov.pl, stat.gov.pl, gov.pl, lexlege.pl for statutes); poradnikprzedsiebiorcy.pl/wskazniki is an acceptable secondary source. Never update a legal amount from a single non-government source.
3. Grep the listed files for the current value; also grep for the old year marker (e.g. на 2026, w 2026, in 2026) to find prose that needs the year bumped, not just the number.
4. Update RU and EN together. Each page.md has a page.en.md mirror with the same figures. Match each file's existing number formatting exactly (some files use 9.228,64 zł, others 1 441,80 zł; EN files use 1,441.80 zł).
5. Recompute derived values (section below) — never swap a base number without recalculating the examples built on it.
6. Wrap up: add whatsnew bullets (RU+EN), run python -m mkdocs build (zero warnings) and mdl -s .github/workflows/markdown_linter_rules.rb docs/., verify any newly added links with curl -sI (expect 200), then branch + PR. The PR body must contain a table: figure | old | new | source link. Do not merge without the owner's explicit request.
7. Maintain this registry. If the guide gained new time-sensitive figures (hint: grep -rn "zł\|злот\|20[0-9][0-9]" docs --include='*.md'), add rows here in the same PR.

Registry of time-sensitive figures

Values in the "2026" column are what the guide states as of 2026-07 — they are the grep targets, not eternal truths.

Base indicators (everything else derives from these)

Figure	2026	Source	Updates
Prognozowane przeciętne wynagrodzenie	9 420 zł	ZUS / ustawa budżetowa	Jan
Minimum wage (minimalne wynagrodzenie)	4 806 zł	gov.pl rozporządzenie	Jan (check for a mid-year raise too)
Avg enterprise salary Q4 (GUS, for zdrowotna)	9 228,64 zł	stat.gov.pl komunikat	late Jan

ZUS contributions — files: zus.md, zus_chorobowe.md, emerytura.md (+ .en.md)

Figure	2026	Notes
Duży ZUS base (60% of prognozowane)	5 652,00 zł
Preferencyjne base (30% of min wage)	1 441,80 zł
Emerytalna duży / pref	1 103,27 / 281,44 zł	19,52% of base
Rentowa duży / pref	452,16 / 115,34 zł	8%
Wypadkowa duży / pref	94,39 / 24,08 zł	1,67%
Fundusz Pracy (duży only)	138,47 zł	2,45%
Chorobowa duży / pref	138,47 / 35,32 zł	2,45%
Społeczne total duży / pref	1 649,82 / 420,86 zł	table in zus.md
Row totals A+B+C in zus.md table	2 286,64 / 2 618,87 / 3 283,33 etc.	recompute all cells
Chorobowe base cap (250% of prognozowane)	23 550 zł	zus_chorobowe.md
30-krotność annual cap	282 600 zł	emerytura.md

Składka zdrowotna (ryczałt tiers) — files: zus.md (+ example), faq.md

Figure	2026
Bases 60% / 100% / 180% of Q4 salary	5 537,18 / 9 228,64 / 16 611,55 zł
Contributions (9% of base)	498,35 / 830,58 / 1 495,04 zł
Income thresholds	60 000 / 300 000 zł (stable so far)

Taxes — files: taxes.md, declarations_vat.md, registration_vat.md, faq.md, index.md

Figure	2026	Notes
VAT exemption limit	240 000 zł	raised from 200 000 in 2026
Skala: kwota wolna / threshold / rates	30 000 zł / 120 000 zł / 12%+32%	changes rarely
Ryczałt rates (IT = 12%)	2–17%	changes rarely
VAT standard rate	23%
Cash-payment limit between firms	15 000 zł	faq.md
KSeF mandatory dates/thresholds	rollout 2026	declarations_vat.md, taxes.md — verify current schedule

Pension — file: emerytura.md (+ .en.md)

Figure	2026	Updates
Minimalna emerytura	1 978,49 zł brutto	Mar 1 (waloryzacja)
GUS life expectancy at 65 / 60	222,7 / 268,9 months	Apr 1
IKE limit	28 260 zł	Jan
IKZE limit standard / JDG	11 304 / 16 956 zł	Jan

Benefits — file: zus_chorobowe.md (+ .en.md)

Figure	2026	Notes
Minimum maternity benefit floor	1 000 zł net	świadczenie rodzicielskie level
Arrears threshold blocking benefits	1% of min wage (~48 zł)	recompute from min wage

Legalization — file: legalization.md (+ .en.md)

Figure	2026	Notes
Income criterion per family member	823 zł net/month	kryterium dochodowe (pomoc społeczna); check migrant.wsc.mazowieckie.pl "Stabilne i regularne źródło dochodu"
Income criterion for a person living alone	1 010 zł net/month	same source; both unchanged for 2026
12 avg monthly salaries by voivodship	85 606,80 / 91 759,44 / 113 867,28 zł (warm.-maz. / łódzkie / maz., 2024 data)	new GUS obwieszczenie every November — update figures AND the [4]/[20] link
Opłata skarbowa for the decision	340 zł	rarely changes
Private insurance policy minimum	30 000 EUR	rarely changes

Rarely changing (check yearly, expect no change)

• De minimis aid limit 300 000 EUR / 3 years — zus_vacation.md
• Insurance record for minimum pension 20/25 years — emerytura.md
• Retirement age 60/65 — emerytura.md
• Benefit percentages (80% sick pay, 100%+70% / 81,5% maternity, 13,71% deduction) — zus_chorobowe.md
• Ulga na start 6 months, preferencyjne 24 months — zus.md, zus_ulga_na_start.md, zus_obnizone_skladki.md

Derived values that must be recomputed by hand

• zus.md — the «Максим» zdrowotna example: monthly amounts, yearly sum (11 295,88), underpayment (6 644,60), and the yearly total (17 940,48).
• zus_chorobowe.md — benefit base 5 652 × 86,29% = 4 877 zł; daily sick pay ≈ 130 zł; yearly cost ~1 662 / ~424 zł; break-even ~13 days; maternity ≈ 3 975 zł; the art. 48a example 5 652 + (10 000 − 5 652) × 5/12 ≈ 7 464 zł.
• emerytura.md — the 25-year example 1 103,27 × 12 × 25 ≈ 331 000 zł and 331 000 / 222,7 ≈ 1 490 zł; per-year capital ~3 377 / ~13 239 zł.
• faq.md and index.md (cost table) — the rough ZUS ranges (~500 / ~900–1300 / from ~2300 as of 2026) are approximations; update only if they drift far from reality, and keep both pages consistent.
• index.md — the "Что важно в 2026 году" block (KSeF dates, VAT limit 240 000 zł, ZUS vacation) is a snapshot of current changes: refresh its contents each year and swap in whatever is newly relevant.

Registry of legal bases (check act status via the Sejm ELI API)

Pages also cite statutes and regulations that can be repealed or renumbered. Check each act's status with:

curl -s https://api.sejm.gov.pl/eli/acts/DU/<year>/<position>

and look at status / inForce (expect IN_FORCE). ISAP web pages block non-browser fetches with a CAPTCHA — use the API, not WebFetch. If an act is repealed, find the successor act, update the quote and the ISAP link on the page, and note it in whatsnew. When an act is merely amended, still verify the cited article number exists in the current consolidated text (via lexlege.pl).

Act (ELI id)	Cited as	Pages
Ustawa o zasadach ewidencji i identyfikacji podatników (DU/1995/702)	art. 3 ust. 1 pkt 1 — primary PESEL tax basis	pesel.md
Ustawa o ewidencji ludności (DU/2010/1427)	art. 7 ust. 2 — PESEL tax basis	pesel.md
Rozporządzenie MC z 29.06.2020 o profilu zaufanym (DU/2020/1194)	załącznik nr 1 pkt 1 — PESEL fallback basis	pesel.md
Ustawa o opiece nad dziećmi do lat 3 (DU/2011/235)	art. 3a — PESEL for children under 3	pesel.md
Ustawa o systemie oświaty (DU/1991/425)	art. 92k ust. 2 pkt 2 lit. f — PESEL for children 3–18	pesel.md
Ustawa zasiłkowa (DU/1999/636)	art. 48a, art. 49 — benefit base for <12 months of coverage	zus_chorobowe.md
Ustawa emerytalna (DU/1998/1118)	art. 5, art. 26, art. 87	emerytura.md
Umowa PL–Ukraina o zabezpieczeniu społecznym (DU/2013/1373)	period summation, benefit transfer	emerytura.md
Umowa PL–Białoruś o zabezpieczeniu społecznym (DU/2022/575)	period summation, benefit transfer (in force since 01.04.2022)	emerytura.md

Also re-check the KAS recommendation page linked from pesel.md — if KAS changes the recommended wording of the tax basis, update the quote.