Bookkeeping - Accountancy - Tax Calculation
Social Security Contributions
We handle mandatory contributions to Poland’s social security system (ZUS), including retirement, disability, health insurance, and more. From monthly declarations to payment schedules, we ensure your company meets all obligations and remains audit-ready.
Understanding how social security contributions in Poland work is essential for both employers and employees. If you’re working under an employment contract (umowa o pracę), your gross salary is subject to several mandatory contributions that fund pensions, healthcare, and other social benefits.
Below, we break down the types of contributions, who pays them, and how much they reduce your net salary.
Bookkeeping - Accountancy - Tax Calculation
What are Social Security Contributions in Poland?
Social security contributions (składki na ubezpieczenia społeczne) are mandatory payments deducted from the gross salary. They are shared between the employee and the employer and include:
Pension (retirement) – emerytalne
Disability – rentowe
Sickness – chorobowe
Accident – wypadkowe
Health insurance – ubezpieczenie zdrowotne
Labour Fund and FGŚP – Fundusz Pracy & Fundusz Gwarantowanych Świadczeń Pracowniczych
Contribution Rates in 2025
Type of Contribution | Employee Share | Employer Share | Total |
|---|---|---|---|
Pension (retirement) | 9.76% | 9.76% | 19.52% |
Disability | 1.50% | 6.50% | 8.00% |
Sickness | 2.45% | 0.00% | 2.45% |
Accident | 0.00% | ~1.67%* | ~1.67% |
Labour Fund | 0.00% | 2.45% | 2.45% |
FGŚP | 0.00% | 0.10% | 0.10% |
Health Insurance | 9.00% (not deductible from PIT) | – | 9.00% |
Example: Gross Salary of 8,000 PLN (Employment Contract)
Let’s calculate the net salary and total employer cost for an employee earning 8,000 PLN gross:
Contribution | Amount (PLN) |
|---|---|
Pension (9.76%) | 780.80 PLN |
Disability (1.5%) | 120.00 PLN |
Sickness (2.45%) | 196.00 PLN |
Subtotal | 1,096.80 PLN |
Base for health insurance: 8,000 – 1,096.80 = 6,903.20 PLN
Health insurance (9%): 621.29 PLN
Income tax advance (PIT): ~493.00 PLN (simplified estimate)
Net salary (approximate): 8,000 – 1,096.80 – 621.29 – 493.00 = 5,788.91 PLN
Employer Contributions:
Contribution | Amount (PLN) |
|---|---|
Pension (9.76%) | 780.80 PLN |
Disability (6.5%) | 520.00 PLN |
Accident (1.67%) | 133.60 PLN |
Labour Fund (2.45%) | 196.00 PLN |
FGŚP (0.1%) | 8.00 PLN |
Total employer cost | 1,638.40 PLN |
Total employer cost: 8,000 + 1,638.40 = 9,638.40 PLN
Summary
Amount (PLN) | |
|---|---|
Gross salary | 8,000.00 |
Net salary (employee) | ~5,789.00 |
Total employer cost | ~9,638.40 |
Bookkeeping - Accountancy - Tax Calculation
Need Help with Payroll in Poland?
At Easybooks, we help businesses handle payroll, taxes, and HR in full compliance with Polish regulations. Contact us if you need support with employment contracts, contribution calculations, or payroll setup for foreign and local staff.
