On 14 November 2018, the Polish Constitutional Tribunal ruled that the Act of 15 December 2017 on Changes to the Social Security System violates the Constitution. The Act would have removed the cap on social security contributions, which sets the maximum contribution at a remuneration level at least 30 times higher than the forecasted average monthly salary. The stated aim of the Act was to allow higher-earning individuals to accumulate larger pensions. The President of the Republic of Poland asked the Constitutional Tribunal to rule on the Act’s legality.
Setting out the rationale behind its ruling, the Tribunal cited the flawed legislative process, in particular the vote in the Senate. The Tribunal did not address the substance of the Act, stressing that it had only ruled on procedural issues. There were three dissenting opinions, including one by the President of the Tribunal, arguing that the procedural flaws were not serious enough to render the Act unconstitutional.
As a result of this decision, the 30-times salary limit on social security contributions will remain in force. It is unlikely that the Government will seek to reintroduce legislation removing the cap, since the measure was widely criticised, including by trade union organisations supportive of the Government.