| 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
- 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.
- 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.
- 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.
- 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).
- Recompute derived values (section below) — never swap a base number
without recalculating the examples built on it.
- 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.
- 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.
