IKZE: personal and employer-transferred contributions for the 2026 tax year
The condition for deducting employer IKZE contributions, the shared 2026 limit, supporting documents and annual reporting with PIT/O.
Do you pay some money into your IKZE yourself while your employer transfers the rest? The key points are the condition concerning employment income, the applicable combined limit and documents confirming the contributions.
When employer contributions can be deducted
The Ministry of Finance explains: if your employer’s IKZE contributions have been added to your employment income, they are your contributions and you may deduct them from income in your annual tax return. The mere fact that your employer transfers the money does not replace this condition.
The Ministry presents this rule specifically for situations where the taxpayer makes some contributions personally and the employer transfers others. Source: IKZE tax relief — questions and answers.
One applicable limit for both contribution methods
Count your personal contributions and those transferred by your employer together when checking the applicable limit. Two ways of transferring money do not mean two separate limits.
In 2026, the IKZE contribution limit is:
- PLN 11,304 — if you do not carry on non-agricultural activity within the meaning of Article 8(6) of the Social Insurance System Act;
- PLN 16,956 — exclusively for people carrying on non-agricultural activity within the meaning of Article 8(6) of the Act of 13 October 1998 on the Social Insurance System.
The deduction is subject to the applicable limit. Source: Ministry of Finance — IKZE contribution limit.
Which documents to prepare
You substantiate the relief with documents showing that contributions were made to your IKZE. A document should include, among other things:
- details identifying the payer;
- details identifying the payment recipient;
- the payment reference or purpose;
- the payment amount.
A bank transfer confirmation is one example.
If your employer acts as an intermediary in transferring IKZE contributions, you should also hold documents showing that the employer was authorised to deduct those contributions and confirming their amounts. These are the documentation requirements set out by the Ministry of Finance in its section on documenting the relief.
Optional organisation of documents
For organisational purposes, consider preparing your own contribution list: reconcile your personal transfers with your employer’s documents, compare the amounts and check the combined total against the applicable limit. This is only an organisational recommendation, not an additional legal requirement or a substitute for documents confirming contributions.
Annual reporting with PIT/O, not through advance payments
Claim the deduction in the appropriate annual tax return: PIT-28, PIT-36, PIT-37 or PIT-36L. Attach the PIT/O schedule to that return.
You cannot take IKZE relief into account when calculating income tax advance payments. Transferring contributions through your employer does not change this rule.
Any amount you cannot deduct because your income or revenue is insufficient cannot be deducted in subsequent years. Staying within the applicable limit therefore does not guarantee that the entire contribution can be deducted.