Skip to main content
2026 Rates

Employer Cost Calculator

Calculate the total cost to employ someone in Poland. See employer contributions for social security, pension, and other mandatory costs.

Employee Salary

Enter the employee's gross annual salary

PLN

1.5% employer contribution

%

Varies by industry (0.67% - 3.33%). Default: 1.67%

PLN

Training, equipment, benefits, etc.

Employee Gross:PLN 72,000.00
Monthly Gross:PLN 6,000.00

Total Employer Cost

Full cost to employ (2026)

total annual cost

PLN 87,825.60

PLN 7,318.80/month

Cost Breakdown

Gross SalaryPLN 72,000.00

Employer ZUS Contributions

Pension (emerytalne, 9.76%)PLN 7,027.20
Disability (rentowe, 6.50%)PLN 4,680.00
Accident (wypadkowe, 1.67%)PLN 1,202.40
Labor Fund + Solidarity (FP+FS, 2.45%)PLN 1,764.00
FGSP (0.10%)PLN 72.00
PPK Employer (1.5%)PLN 1,080.00
Overhead %
+22.0%
Per Working Day
PLN 337.79

Contribution Ceilings 2026

ZUS Cap (pension+disability)

PLN 282,600

Note: Accident insurance (wypadkowe) rates vary by industry from 0.67% to 3.33%. The default rate of 1.67% applies to most employers with fewer than 10 employees. PPK employer contribution is 1.5% by default.

What's Included in Employment Costs?

Understanding the full cost of hiring in Poland

Gross Salary

The agreed salary before any deductions. This is what the employee sees.

Social Security

Employer contributions to pension, healthcare, unemployment, and other insurance.

Additional Costs

Holiday allowance, pension contributions, and any other mandatory payments.