- Gross salary, usually paid monthly.
- Employer costs of about 22.0% at a PLNÂ 180,000 salary: PLNÂ 39,564 a year, of which the largest is pension insurance (emerytalne).
- An EOR fee, if you hire without your own entity. The providers in our Poland guide publish starting prices of US$459–699 per employee per month.
Mandatory employer costs at a PLNÂ 180,000 salary (mid-level professional). Employee contributions and income tax come out of gross pay and aren't included.
| Employer cost | Rate or amount | At PLNÂ 180,000 |
|---|---|---|
| Pension insurance (emerytalne) | 9.76% of gross, up to PLNÂ 282,600 | PLNÂ 17,568 |
| Disability insurance (rentowe) | 6.5% of gross, up to PLNÂ 282,600 | PLNÂ 11,700 |
| Accident insurance (wypadkowe) | 1.67% of gross | PLNÂ 3,006 |
| Labour Fund + Solidarity Fund | 2.45% of gross | PLNÂ 4,410 |
| Guaranteed Employee Benefits Fund (FGÅšP) | 0.1% of gross | PLNÂ 180 |
| Employee capital plan (PPK), employer basic | 1.5% of gross | PLNÂ 2,700 |
| Total employer costs | 22.0% of salary | PLNÂ 39,564 |
Contribution ceilings mean employer costs can be a smaller share of higher salaries. Figures exclude the EOR fee.
| Annual salary | Employer costs | Total before EOR fee |
|---|---|---|
| PLNÂ 96,000 (junior / support) | PLNÂ 21,101 (22.0%) | PLNÂ 117,101 |
| PLNÂ 180,000 (mid-level professional) | PLNÂ 39,564 (22.0%) | PLNÂ 219,564 |
| PLNÂ 264,000 (senior professional) | PLNÂ 58,027 (22.0%) | PLNÂ 322,027 |
| PLNÂ 420,000 (lead / manager) | PLNÂ 69,975 (16.7%) | PLNÂ 489,975 |
- Employer ZUS + funds: ≈20.5% of gross (capped)
- Pension base limit (2026): PLN 282,600 / year
- Salary payments per year: 12
- Minimum wage (2026): PLN 4,806 / month
- Paid annual leave: 20 or 26 days
- Standard working week: 40 hours
- Private medical care (optional) (PLNÂ 2,400 / year): Common benefit (e.g. a medical package); typical cost per employee.
- Pension and disability contributions stop once cumulative annual earnings reach PLN 282,600 (2026), so the employer percentage falls for senior salaries.
- Employee ZUS (about 13.7%), health insurance (9%) and PIT are deducted from gross pay and are not employer costs.
- Creative-work arrangements (50% tax-deductible costs for qualifying roles such as software development) reduce the employee's income tax, not employer costs.
- The employer pays sick pay (80% of salary) for the first 33 days of illness each year (14 days for employees aged over 50); ZUS pays after that.
Without your own entity in Poland, an Employer of Record can employ your hire for a monthly fee. The alternative is setting up your own Polish sp. z o.o.. See the comparison in our Poland guide and EOR vs local entity.
How much does it cost to employ someone in Poland?
How much is an EOR in Poland?
Can I hire in Poland without a local entity?
- 1Finansowanie składek na ubezpieczenia społeczne
Zakład Ubezpieczeń Społecznych (ZUS)
Employer/employee split: pension 9.76% each; disability 6.5% employer, 1.5% employee.
- 2Wysokość składek na ubezpieczenia społeczne (2026)
Zakład Ubezpieczeń Społecznych (ZUS)
2026 contribution rates, the PLN 282,600 annual pension base limit and the PLN 4,806 minimum wage.
- 3Employee Capital Plans (PPK)
mojePPK (PFR Portal PPK)
Employer basic contribution of 1.5% of pay (optional extra up to 2.5%); employee basic 2% (optional extra up to 2%).
- 4Ile kosztuje zatrudnienie pracownika na umowÄ™ o pracÄ™
Biznes.gov.pl (Government of Poland)
Employer costs at the 2026 minimum wage of PLN 4,806, including Labour Fund 2.45% and FGÅšP 0.10%.