Contributions in Poland

In Poland employees pay the following contributions (deducted from the salary by the employer):

  • the social security contribution:
    • pensions and disability insurance – 11.26% of total gross salary
    • sickness insurance – 2.45% of total gross salary
    • the health insurance contribution: 9% (the amount of 7.75% of assessment base is deducted from the employee’s PIT liability, while the remaining 1.25% is financed from the employee’s net income)
  • PIT (personal income tax) – 18% if the taxable income equals PLN 85,528 and 32% all income over this value.