Insights
Employment Taxes in Poland: What Employers Pay and Withhold (2026)
Insights · By Chen ChunJie · Updated 31 October 2026
An employer in Poland handles two separate sets of payments. On top of gross salary it pays its own social insurance, Labour Fund and FGŚP contributions, about 20.48% at the standard accident rate, plus 1.5% for PPK. From the employee’s gross pay it withholds the employee’s social insurance (13.71%), health insurance (9%) and income tax at 12% or 32%. ZUS is paid by the 15th and tax by the 20th of the following month. This guide explains each item, with a worked example and the filing calendar.
Last reviewed in October 2026 against ZUS and Ministry of Finance rules. General information, not tax advice.
What the employer pays on top of salary
| Item | Rate | Notes |
|---|---|---|
| Pension insurance | 9.76% | Stops for the year once pay passes PLN 282,600 in 2026 |
| Disability insurance | 6.5% | Same annual cap |
| Accident insurance | 0.67% to 3.33% | 1.67% for employers with up to 9 insured people |
| Labour Fund | 2.45% | No annual cap; not paid for women aged 55 and over and men aged 60 and over |
| FGŚP | 0.10% | No annual cap; same exemptions |
| PPK | 1.5% basic | Unless the employee opts out; up to 2.5% more is voluntary |
What the employer withholds from the employee
| Item | Rate | Base |
|---|---|---|
| Pension insurance | 9.76% | Gross pay, up to the annual cap |
| Disability insurance | 1.5% | Gross pay, up to the annual cap |
| Sickness insurance | 2.45% | Gross pay, no cap |
| Health insurance | 9% | Gross pay less the employee’s social insurance; not deductible from tax |
| PPK | 2% basic | Gross pay, unless the employee opts out |
| Income tax advance | 12% or 32% | Gross pay less social insurance and standard costs, less the monthly tax reduction |
Income tax bands and reliefs in 2026
| Annual taxable income | Rate |
|---|---|
| Up to PLN 120,000 | 12%, less a tax reduction of PLN 3,600 a year (tax-free amount PLN 30,000) |
| Above PLN 120,000 | 32% on the excess |
| Above PLN 1,000,000 | An extra 4% solidarity levy, settled by the taxpayer in the annual return |
- Monthly tax reduction. PLN 300 a month, applied by the employer when the employee files a PIT-2 statement.
- Standard employee costs. PLN 250 a month, or PLN 300 if the employee commutes from another town.
- Relief for under-26s. Employment income up to PLN 85,528 a year is tax-free for employees under 26.
- Employer PPK. The employer’s PPK contribution counts as taxable income for the employee.
Source: PwC Worldwide Tax Summaries, Poland.
A worked example: PLN 10,000 a month
| Line | Amount |
|---|---|
| Gross salary | PLN 10,000.00 |
| Employee social insurance (13.71%) | PLN 1,371.00 |
| Health insurance (9% of PLN 8,629) | PLN 776.61 |
| Taxable base (less PLN 250 costs, rounded) | PLN 8,379 |
| Income tax advance (12% less PLN 300, rounded) | PLN 705 |
| Take-home pay | PLN 7,147.39 |
| Employer contributions (20.48%) | PLN 2,048.00 |
| Employer cost before PPK | PLN 12,048.00 |
Assumes accident insurance at 1.67%, the Labour Fund and FGŚP applying, a PIT-2 statement on file and no PPK. With PPK, the employer adds PLN 150 and the employee contributes PLN 200, and the employer’s contribution is added to the taxable base. More salaries are in Poland EOR cost, or try the Poland salary and employer cost calculator.
The annual contribution cap
Pension and disability insurance are paid on pay up to PLN 282,600 in 2026, 30 times the forecast average wage. Once an employee passes it, both the employer and the employee stop paying these two contributions for the rest of the year, which raises take-home pay. Accident, sickness and health insurance, the Labour Fund and FGŚP continue. The cap is set again each year. Source: 2026 annual contribution cap (M.P. 2025 poz. 1206).
The filing calendar
| Task | Deadline |
|---|---|
| Pay salary | At least monthly, by the 10th of the following month |
| ZUS contributions and DRA declaration | By the 15th of the following month |
| PPK contributions | By the 15th of the following month |
| Income tax advances | By the 20th of the following month |
| Register a new employee with ZUS | Within 7 days of the start date |
| PIT-4R and PIT-11 to the tax office | By the end of January |
| PIT-11 to each employee | By the end of February |
Foreign employees and foreign employers
An employee who lives in Poland for more than 183 days in a tax year, or whose centre of personal or economic interests is in Poland, is a Polish tax resident and is taxed on worldwide income. Others are taxed on income from work done in Poland, subject to tax treaties. Employees covered by another EU country’s social security under an A1 certificate do not pay Polish social insurance.
A foreign company without a Polish entity can register with ZUS as a contribution payer and run Polish payroll itself, or use an employer of record in Poland so that a local employer handles contributions, tax and filings.
Questions about employment taxes in Poland
How much does an employer pay on top of salary in Poland?
About 20.48% of gross salary at a 1.67% accident rate, plus 1.5% for PPK unless the employee opts out.
What are the income tax rates for employees in Poland in 2026?
12% on annual taxable income up to PLN 120,000 and 32% above, with a tax-free amount of PLN 30,000. Income over PLN 1,000,000 also carries a 4% solidarity levy.
Is health insurance deductible from tax in Poland?
No. Since 2022 the 9% health contribution is paid on top of income tax and cannot be deducted from it.
When are ZUS contributions due?
By the 15th of the following month for employers that are companies, together with the monthly DRA declaration.
Do employees under 26 pay income tax in Poland?
Employment income up to PLN 85,528 a year is tax-free for employees under 26. Social insurance and health insurance still apply.
Can a foreign company run Polish payroll without a Polish company?
Yes, by registering with ZUS as a contribution payer, but it then handles all filings itself. An employer of record takes these duties on. See Employer of Record in Poland.
Need employees in Poland without a Polish company?
Our local employer handles contributions, tax and payroll filings for you. Tell us about the role and we will reply with the annual cost.
Related
Employer contributions, PPK and worked examples in złoty.
From choosing the route and contract to the first payday.
Sources: Labour Code (Kodeks pracy), ISAP; Minimum wage regulation for 2026 (Dz.U. 2025 poz. 1242); Minimum wage regulation for 2027 (Dz.U. 2026 poz. 1213); 2026 annual contribution cap (M.P. 2025 poz. 1206); Labour Code amendment on length of service (Dz.U. 2025 poz. 1423); Labour Code amendment on pay transparency in recruitment (Dz.U. 2025 poz. 807); Act on the Employment of Temporary Workers; PwC Worldwide Tax Summaries, Poland; Act making 24 December a public holiday (Dz.U. 2024 poz. 1965). Also: the Social Insurance System Act, the Personal Income Tax Act, the Employee Capital Plans (PPK) Act and the Act of 20 March 2025 on the employment of foreigners. Reviewed October 2026; general information, not legal or tax advice.