HR & Payroll in Poland

Good to know

Local Currency: Polish złoty (PLN)

Minimum wage: 3.010 PLN/month (source: Statistics Poland)

Average Salary:  6.660 PLN/month (source: Statistics Poland)

Tax Year: 1st January – 31st December

Legal Working Hours: 40 hours/week

About Poland

Poland is the largest of the East European countries which joined the EU in May 2004. With a population of approximately 39 million, it is ranked among the most influential and remarkable countries in central and Eastern Europe. Poland is a stable democracy with a truly fascinating history, great cultural heritage and several areas of outstanding natural beauty.

A destination known as one of the fastest-growing economies worldwide pre-crisis and has been the fastest-growing economy in post-crisis Europe. Strong macroeconomic foundations, stable domestic demand, agile fiscal policy and favourable business environment has made Poland the better place for investors.

Poland has been perceived as the new Europe’s growth engine and natural leader of Central Eastern Europe (CEE).

Ready to Benefit from Polish HR & Payroll Experts?

Social Cover in Poland

Compulsory contributions in Poland are:

  • Maternity
  • Invalidity and death insurance (the annual ceiling is set at 30 times the monthly national salary)
  • Old-age insurance
  • Occupational accident insurance and occupational diseases (the contributions of the employers vary according to the risks of accidents at work)
  • Unemployment insurance and employment guarantee funds

The rates of employee contributions are not the same for the self-employed. The field of agriculture is subject to specific contributions. Wage contributions are paid to the Social Insurance Institution: Zakład Ubezpieczeń Społecznych (ZUS).

Social Contributions in Poland

The table below shows the contribution percentages for salaried employees.

Contributions in Poland (1st January 2021)

ContributionsEmployeeEmployer
Sickness-maternity11,45 % (1)
Disability and death (2)1,50 %6,50 %
Old age (2)9,76 %9,76 %
Accidents at work and occupational diseasesBetween 0,40 % and 8,12 % (3)
Unemployment insurance2,45% (4)
Employee Guarantee Fund0,10 %

(1) 2.45% of the contribution is used to finance cash benefits and 9% to finance health care.

(2) The annual ceiling is set at 30 times the average monthly national wage, i.e. 157,770 PLN.

(3) The employer’s contribution to the accidents at work and occupational diseases varies according to the risks of the company’s activities. Companies with less than 10 employees contribute 1.6%.

(4) Contribution deducted from a salary at least equal to the national minimum wage.

Note: Companies with 25 or more employees that have fewer than 6% disabled employees in their workforce are required to pay a tax to the State Fund for Rehabilitation of Disabled People (PFRON).

Source: The Cleiss

Tax at source

In Poland, all residents or expatriates with economic interests who have been living in Poland for more than 183 days during the tax year are subject to the Polish tax system. The progressive income tax rate is capped as follows: 

For the employees, the employer makes a monthly tax on the IRPP of their due, and thus a simple regularization of the amounts is carried out at the end of the year. All types of income are taxable like wages, bonuses, income from goods etc.

Our HR & Payroll Experts are Ready to Help

Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Poland.

Our Payroll and HR services in Poland

HR & Payroll in Poland

HR & Payroll in Poland

Payroll in Poland

Good to know

Local Currency: Polish złoty (PLN)

Minimum wage: 3.010 PLN/month (source: Statistics Poland)

Average Salary:  6.660 PLN/month (source: Statistics Poland)

Tax Year: 1st January – 31st December

Legal Working Hours: 40 hours/week

Ready to Benefit from Polish HR & Payroll Experts?

About Poland

Poland is the largest of the East European countries which joined the EU in May 2004. With a population of approximately 39 million, it is ranked among the most influential and remarkable countries in central and Eastern Europe. Poland is a stable democracy with a truly fascinating history, great cultural heritage and several areas of outstanding natural beauty.

A destination known as one of the fastest-growing economies worldwide pre-crisis and has been the fastest-growing economy in post-crisis Europe. Strong macroeconomic foundations, stable domestic demand, agile fiscal policy and favourable business environment has made Poland the better place for investors.

Poland has been perceived as the new Europe’s growth engine and natural leader of Central Eastern Europe (CEE).

Social Cover in Poland

Compulsory contributions in Poland are:

  • Maternity
  • Invalidity and death insurance (the annual ceiling is set at 30 times the monthly national salary)
  • Old-age insurance
  • Occupational accident insurance and occupational diseases (the contributions of the employers vary according to the risks of accidents at work)
  • Unemployment insurance and employment guarantee funds

The rates of employee contributions are not the same for the self-employed. The field of agriculture is subject to specific contributions. Wage contributions are paid to the Social Insurance Institution: Zakład Ubezpieczeń Społecznych (ZUS).

Social Contributions in Poland

The table below shows the contribution percentages for salaried employees.

Contributions in Poland (1st January 2021)

Contributions Employee Employer
Sickness-maternity 11,45 % (1)
Disability and death (2) 1,50 % 6,50 %
Old age (2) 9,76 % 9,76 %
Accidents at work and occupational diseases Between 0,40 % and 8,12 % (3)
Unemployment insurance 2,45% (4)
Employee Guarantee Fund 0,10 %

(1) 2.45% of the contribution is used to finance cash benefits and 9% to finance health care.

(2) The annual ceiling is set at 30 times the average monthly national wage, i.e. 157,770 PLN.

(3) The employer’s contribution to the accidents at work and occupational diseases varies according to the risks of the company’s activities. Companies with less than 10 employees contribute 1.6%.

(4) Contribution deducted from a salary at least equal to the national minimum wage.

Note: Companies with 25 or more employees that have fewer than 6% disabled employees in their workforce are required to pay a tax to the State Fund for Rehabilitation of Disabled People (PFRON).

Source: The Cleiss

Tax at source

In Poland, all residents or expatriates with economic interests who have been living in Poland for more than 183 days during the tax year are subject to the Polish tax system. The progressive income tax rate is capped as follows: 

For the employees, the employer makes a monthly tax on the IRPP of their due, and thus a simple regularization of the amounts is carried out at the end of the year. All types of income are taxable like wages, bonuses, income from goods etc.

Our HR & Payroll Experts are Ready to Help

Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Poland.

Our Payroll and HR services in Poland

Good to know

Local Currency: Polish złoty (PLN)

Minimum wage: 3.010 PLN/month (source: Statistics Poland)

Average Salary:  6.660 PLN/month (source: Statistics Poland)

Tax Year: 1st January – 31st December

Legal Working Hours: 40 hours/week

Ready to Benefit from Polish HR & Payroll Experts?

About Poland

Poland is the largest of the East European countries which joined the EU in May 2004. With a population of approximately 39 million, it is ranked among the most influential and remarkable countries in central and Eastern Europe. Poland is a stable democracy with a truly fascinating history, great cultural heritage and several areas of outstanding natural beauty.

A destination known as one of the fastest-growing economies worldwide pre-crisis and has been the fastest-growing economy in post-crisis Europe. Strong macroeconomic foundations, stable domestic demand, agile fiscal policy and favourable business environment has made Poland the better place for investors.

Poland has been perceived as the new Europe’s growth engine and natural leader of Central Eastern Europe (CEE).

Social Cover in Poland

Compulsory contributions in Poland are:

  • Maternity
  • Invalidity and death insurance (the annual ceiling is set at 30 times the monthly national salary)
  • Old-age insurance
  • Occupational accident insurance and occupational diseases (the contributions of the employers vary according to the risks of accidents at work)
  • Unemployment insurance and employment guarantee funds

The rates of employee contributions are not the same for the self-employed. The field of agriculture is subject to specific contributions. Wage contributions are paid to the Social Insurance Institution: Zakład Ubezpieczeń Społecznych (ZUS).

Social Contributions in Poland

The table below shows the contribution percentages for salaried employees.

Contributions in Poland (1st January 2021)

Contributions Employee Employer
Sickness-maternity 11,45 % (1)
Disability and death (2) 1,50 % 6,50 %
Old age (2) 9,76 % 9,76 %
Accidents at work and occupational diseases Between 0,40 % and 8,12 % (3)
Unemployment insurance 2,45% (4)
Employee Guarantee Fund 0,10 %

(1) 2.45% of the contribution is used to finance cash benefits and 9% to finance health care.

(2) The annual ceiling is set at 30 times the average monthly national wage, i.e. 157,770 PLN.

(3) The employer’s contribution to the accidents at work and occupational diseases varies according to the risks of the company’s activities. Companies with less than 10 employees contribute 1.6%.

(4) Contribution deducted from a salary at least equal to the national minimum wage.

Note: Companies with 25 or more employees that have fewer than 6% disabled employees in their workforce are required to pay a tax to the State Fund for Rehabilitation of Disabled People (PFRON).

Source: The Cleiss

Tax at source

In Poland, all residents or expatriates with economic interests who have been living in Poland for more than 183 days during the tax year are subject to the Polish tax system. The progressive income tax rate is capped as follows: 

For the employees, the employer makes a monthly tax on the IRPP of their due, and thus a simple regularization of the amounts is carried out at the end of the year. All types of income are taxable like wages, bonuses, income from goods etc.

Our HR & Payroll Experts are Ready to Help

Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Poland.

Our Payroll and HR services in Poland