Payroll Services in Poland
Fully managed Polish payroll – ZUS contributions at the right accident rate and annual cap, PIT advances and PPK handled, and every declaration filed by the 15th and the 20th, with a named specialist a phone call away.
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What Polish payroll actually involves
Polish payroll is built on ZUS: six employer contributions with different bases, one annual cap and an accident rate that depends on your headcount. Around it sit PIT, the PPK pension scheme and a Labour Code that changed three times in the last year.
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Calculate Your Employee Costs in Poland
Enter a gross annual salary to see the full employer cost of a Polish employee: 9.76% pension and 6.50% disability insurance, each capped at PLN 282,600 of annual pay, plus 1.67% accident insurance, 2.45% for the Labour and Solidarity Funds and 0.10% for the guaranteed employee benefits fund. It does not include PPK, which adds 1.5% where the employee participates.
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*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertPoland
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Employer Costs in Poland Explained
A Polish employee costs roughly 20.5% on top of gross salary for a business with up to nine insured people: 9.76% pension, 6.50% disability, 1.67% accident insurance, 2.45% for the Labour and Solidarity Funds and 0.10% for the guaranteed benefits fund. Participation in PPK adds 1.5%. Because the annual cap of PLN 282,600 applies only to pension and disability, the rate falls for high earners but never below about 4.2%. The employer also pays the first 33 days of sickness each year at 80%. Here’s the breakdown.
The employer pays six contributions to ZUS on the employee’s gross pay. Pension insurance is 9.76% and disability insurance 6.50%. Accident insurance runs from 0.67% to 3.33%. The Labour Fund takes 1.00% and the Solidarity Fund 1.45% – the 2.45% usually quoted as one figure – and the Guaranteed Employee Benefits Fund 0.10%. The employee pays 9.76% pension, 1.50% disability and 2.45% sickness insurance, 13.71% in all, plus a 9% health contribution.
Pension and disability contributions are capped at 30 times the forecast average wage, PLN 282,600 of annual pay in 2026. Once cumulative pay reaches it, both sides stop paying those two, so a high earner’s net pay rises part-way through the year. Sickness, accident, the two funds and health contribution carry on without a cap. Labour and Solidarity Fund contributions are not due for women over 55 or men over 60, or where pay is below the minimum wage.
The accident rate is the part most often got wrong. An employer registering up to nine insured people pays the statutory 1.67%. From ten, ZUS assigns an individual rate by activity group and accident data, recalculated every 1 April, and office-based sectors tend to sit close to the 0.67% floor. Declarations and payment for a month are due by the 15th of the following month.
For most salaries the employer cost is 20.48% of gross pay at the 1.67% accident rate: PLN 23,151 a year on the forecast average wage of PLN 9,420 a month. Above PLN 23,550 a month the pension and disability cap starts to bite, and at PLN 40,000 a month the effective rate is 13.79%. PPK adds 1.5% of pay for employees who remain enrolled, and the employer may choose to add up to 2.5% more.
The minimum wage for 2026 is PLN 4,806 a month, with a minimum hourly rate of PLN 31.40 for civil-law contracts. There is no statutory 13th salary. Sickness is partly an employer cost: the employer pays the first 33 days of incapacity in each calendar year, or 14 days for employees over 50, usually at 80% of pay, before ZUS takes over.
Redundancy carries statutory severance where the employer has at least 20 employees: one month’s pay for under two years of service, two months for two to eight years and three months above that, capped at 15 times the minimum wage.
Income tax is withheld monthly at 12% on income up to PLN 120,000 a year and 32% above it. Where the employee files a PIT-2, the employer reduces each advance by PLN 300, which reflects the PLN 30,000 tax-free amount, and deducts standard employment costs of PLN 250 a month, or PLN 300 for employees commuting from another town. The 9% health contribution is not deductible from tax. Advances are paid to the tax office by the 20th of the following month.
PPK, the employee capital plan, is an employer obligation. Employees aged 18 to 54 are enrolled automatically; those aged 55 to 69 join only on written request, and from 70 they cannot join. The basic contribution is 1.5% from the employer and 2% from the employee, and the employer’s share is taxable income for the employee.
After the year ends, the employer files the PIT-4R annual declaration and each employee’s PIT-11 with the tax office by 31 January, and gives employees their PIT-11 by the end of February.
Three recent changes affect payroll directly. Since 24 December 2025 employers must tell candidates the pay, or a pay range, in the job advert or before the interview, may not ask about pay in their previous job, and face fines of PLN 1,000 to 30,000 for failing to do so. Since February 2025, 24 December is a public holiday, bringing the total to 14.
The third arrived on 1 May 2026 for private employers: periods worked under civil-law contracts and self-employment now count towards length of service, provided pension and disability contributions were paid, and the rule applies retroactively. Length of service decides annual leave, notice periods and severance, so an employee who spent years on a B2B contract can now be entitled to 26 days of leave and three months’ notice from the day they are hired.
Standard working time is 8 hours a day and 40 hours a week on average. Overtime is paid with a 50% premium, or 100% at night, on Sundays and public holidays, and is generally limited to 150 hours a year. Annual leave is 20 days for employees with under ten years of service and 26 days from ten years, with completed education counting towards those years.
Notice on an employment contract depends on service with the employer: two weeks for under six months, one month from six months and three months from three years. Unused leave is paid out on termination, and the final payslip must also settle any PPK and sickness entitlements for the period.
Polish employer contribution rates, 2026
| Contribution | Employer | Employee | Applies to |
|---|---|---|---|
| Pension insurance | 9.76% | 9.76% | Gross pay up to PLN 282,600 a year |
| Disability insurance | 6.50% | 1.50% | Same cap |
| Sickness insurance | — | 2.45% | All gross pay |
| Accident insurance | 0.67% to 3.33% | — | 1.67% for up to nine insured people |
| Labour and Solidarity Funds | 2.45% | — | Labour Fund 1.00% and Solidarity Fund 1.45% |
| Guaranteed Employee Benefits Fund | 0.10% | — | All gross pay |
| Health contribution | — | 9% | Pay after employee ZUS. Not tax-deductible |
| PPK | 1.5% | 2% | Employees who stay enrolled |
Income tax and year-end deadlines, 2026
| Item | Amount or rate | Note |
|---|---|---|
| Tax rate up to PLN 120,000 a year | 12% | Monthly advance reduced by PLN 300 with a PIT-2 |
| Tax rate above PLN 120,000 | 32% | On the excess |
| Standard employment costs | PLN 250 a month | PLN 300 for employees commuting from another town |
| PIT advances | By the 20th | Of the following month |
| PIT-4R and PIT-11 to the tax office | By 31 January | PIT-11 to employees by the end of February |
Employer ZUS contributions by gross salary, 2026
| Monthly gross salary | Capped contributions a year | Uncapped contributions a year | Total a year | Effective rate |
|---|---|---|---|---|
| PLN 4,806 | PLN 9,377 | PLN 2,434 | PLN 11,811 | 20.48% |
| PLN 9,420 | PLN 18,380 | PLN 4,770 | PLN 23,151 | 20.48% |
| PLN 15,000 | PLN 29,268 | PLN 7,596 | PLN 36,864 | 20.48% |
| PLN 25,000 | PLN 45,951 | PLN 12,660 | PLN 58,611 | 19.54% |
| PLN 40,000 | PLN 45,951 | PLN 20,256 | PLN 66,207 | 13.79% |
Capped contributions are pension 9.76% and disability 6.50%, up to PLN 282,600 of annual pay; uncapped are accident 1.67%, the Labour and Solidarity Funds 2.45% and the guaranteed benefits fund 0.10%. The table assumes twelve equal payments and excludes PPK. PLN 4,806 is the 2026 minimum wage and PLN 9,420 the forecast average wage behind the cap. These are TopSource calculations from the verified 2026 rates.
Rates, caps, thresholds and statutory amounts shown are for 2026 and were verified on 16 September 2026. The minimum wage and the annual contribution cap are reset every January, and individual accident rates every 1 April. This page is general information, not tax or legal advice.
How our Polish payroll service works
Why TopSource for Polish Payroll
TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option.
We don’t hide fees or sneak price increases. We run Polish payroll in-house and file under your own ZUS and tax registrations rather than a bureau’s, so the same team that files your declarations answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, ZUS, taxes and fees, and one live Portico view of Poland beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified.
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Polish payroll FAQs
Employer ZUS contributions in 2026 run from 19.48% to 22.14% of gross pay: 9.76% pension, 6.50% disability, 0.67% to 3.33% accident insurance, 2.45% for the Labour and Solidarity Funds and 0.10% for the Guaranteed Employee Benefits Fund. A business with up to nine insured people pays accident insurance at 1.67%, for a total of 20.48%. PPK adds 1.5% where the employee participates.
Pension and disability contributions are capped at 30 times the forecast average wage, PLN 282,600 of annual pay in 2026. Once an employee’s cumulative pay for the year reaches it, neither the employer nor the employee pays those two contributions for the rest of the year. Accident, sickness, the Labour and Solidarity Funds and the health contribution are not capped.
The employer withholds a monthly PIT advance at 12% on income up to PLN 120,000 a year and 32% above it, after deducting employee ZUS and standard employment costs of PLN 250 a month. Where the employee files a PIT-2, each advance is reduced by PLN 300. Advances are paid to the tax office by the 20th of the following month.
The minimum wage is PLN 4,806 gross a month from 1 January 2026, and the minimum hourly rate for civil-law contracts is PLN 31.40. The minimum wage also sets the cap on statutory severance, which cannot exceed 15 times the minimum wage.
Yes. Employers must offer PPK, the employee capital plan, and enrol employees aged 18 to 54 automatically. Employees aged 55 to 69 join only on written request, and those over 70 cannot join. The basic contribution is 1.5% of pay from the employer and 2% from the employee. Employees may opt out, but the employer must re-enrol them every four years.
ZUS declarations and contributions for a month are due by the 15th of the following month, and PIT advances by the 20th. After year end, the PIT-4R annual declaration and each employee’s PIT-11 must reach the tax office by 31 January, and employees must receive their PIT-11 by the end of February.
The employer pays sick pay for the first 33 days of incapacity in each calendar year, or 14 days for employees over 50, usually at 80% of pay. From then on ZUS pays sickness benefit directly. Sick pay is not subject to ZUS contributions, but it is taxable.
Notice on an employment contract is two weeks where the employee has worked for the employer for under six months, one month from six months and three months from three years. Since 1 May 2026 private employers must also count periods on civil-law contracts and self-employment towards length of service where pension and disability contributions were paid, which can lengthen notice and leave.
Statutory severance applies where an employer with at least 20 employees ends employment for reasons not related to the employee. It is one month’s pay for under two years of service, two months for two to eight years and three months for more than eight years, capped at 15 times the minimum wage.
Yes. Since 24 December 2025 employers must give candidates the pay, or a pay range, in the job advert or before the interview, and may not ask about their pay in a previous job. Failing to provide the information can lead to a fine of PLN 1,000 to 30,000.
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