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.