What are the Social Security Contributions in Poland?

In Poland, social security contributions cover various statutory insurance programs, and both employers and employees have specific obligations. 


Coverage and Contributions

  • Retirement Insurance:

    • Contribution: 9.76% each (employer and employee)

  • Bridging Pension Fund (FEP):

    • Contribution: 0% or 1.5% by employer

  • Disability Insurance:

    • Contribution: 6.5% by employer - 1.5% by employee

  • PFRON (State Fund for Rehabilitation of the Disabled):

    • Contribution: 1% by employer

  • Accident Insurance:

    • Contribution: 0.67% to 3.33% by employer

  • Sickness Insurance:

    • Contribution: 2.45% by employee

  • Health Fund:

    • Contribution: 9% by employee

  • Labor Fund:

    • Contribution: 2.45% by employer

  • Guaranteed Employee Benefit Fund:

    • Contribution: 0.10% by employer

  • PKK (Employee Capital Plan):

    • Contribution: 2% by employee - 1.5% by employer, transferred to the employee’s pension account (taxed as income)

  • ZFŚS (Special Fund for Social Purposes):

    • **Mandatory for companies with 50+ employees
    • Contribution: Determined by the company


Total Contributions

  • Employer: 20.48% to 24.64%
  • Employee: 22.71%

In summary, social security contributions in Poland involve a range of statutory programs, with varying contributions from both employers and employees. The total contributions amount to 20.48% to 24.64% for employers and 22.71% for employees. For precise calculations and compliance, employers and employees should consult with local experts.

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