Payroll, invoices & settlements
SoCap model
The SoCap model splits pay into two payrolls: a cash part fully subject to contributions, and a part of income exempt from contributions under the social-security contributions regulation. The payroll engine calculates each payroll separately.
Two payrolls
| Payroll | Nature | Charges |
|---|---|---|
| Payroll 1 | Cash base, fully subject to contributions | Full engine for ZUS contributions and PIT tax. |
| Payroll 2 | Remaining income exempt from contributions | Only PIT 12%, no ZUS contributions. |
The basis for exempting part of the income from contributions is § 2(1)(26) of the social-security contributions regulation (the regulation on detailed rules for determining the contribution base).
PLN 1 deduction on Payroll B
On Payroll B an additional deduction of PLN 1 is applied under art. 91 § 1 of the Labour Code (the employee's consent to the deduction). This creates two separate transfers per person in the SoCap model — see Transfer batches.
Case-law basis
The model is based on the judgment of the Court of Appeal III AUa 1247/24 of 19.02.2025 confirming that the settlement is correct. Legal details and definitions are in the knowledge base: SoCap model.
Related: SoCap Token · Elixir-0 transfer batches · Payroll engine