The fee must be paid when submitting a fee-paying document to the court. The fee for a cassation appeal and for a complaint to reopen proceedings is half of the fee for the complaint or objection to the decision, but not less than PLN 100.
When paying the entry fee - both in cash to the cash register of the competent administrative court and to the bank account of this court - you must indicate the title of the payment, the type of the letter on which the entry fee is paid, and the reference number of the court records.
The relative entry depends on the amount of the monetary receivable covered by the contested act and amounts to: 1) up to PLN 10,000 - 4% of the value of the subject of the complaint, but not less than PLN 100; 2) over PLN 10,000 up to PLN 50,000 - 3% of the value of the subject of the complaint, but not less than PLN 400; 3) over PLN 50,000 up to PLN 100,000 - 2% of the value of the subject of the complaint, but not less than PLN 1,500; 4) over PLN 100,000 - 1% of the value of the subject of the complaint, but not less than PLN 2,000 and not more than PLN 100,000. The permanent entry fee, regardless of the subject of the contested act or action, is in cases of: 1) complaints against decisions issued in administrative, enforcement and security proceedings - PLN 100; 2) complaints about acts or activities in the field of public administration regarding rights or obligations arising from legal provisions - PLN 200; 3) complaints against local law acts of local government units and local government administration bodies - PLN 300; 4) complaints against acts of local government bodies and their associations, other than acts of local law, adopted in matters related to public administration - PLN 300; 5) complaints about acts of supervision over the activities of local government bodies - PLN 300; 6) complaints about the inaction of public administration bodies - PLN 100; 6a) objections to the decision – PLN 100; 7) complaints against decisions of provincial administrative courts - PLN 100.