Employee Cost Calculator

TCoE is the full amount an employer spends on one employee. It includes the gross salary plus all employer-side ZUS contributions: pension (9.76%), disability (6.50%), accident insurance (1.67%), Labour Fund (2.45%) and FGŚP (0.10%). Together these add up to 20.48% of gross, so TCoE = gross × 1.2048.

The employer funds: pension contribution (9.76%), disability contribution (6.50%), accident insurance (1.67% standard rate), Labour Fund contribution (2.45%), and FGŚP (0.10%). Total employer burden is 20.48% on top of the gross wage.

No. The health insurance contribution (9% of gross) is borne solely by the employee and deducted from their gross pay. The employer only acts as an intermediary in remitting it to ZUS — it is not an employer cost.

The Labour Fund is a state fund financed by employer contributions (2.45% of gross). Its resources finance unemployment benefits, scholarships, activation programmes and other labour-market activities. The contribution is paid entirely by the employer.

FGŚP (Fundusz Gwarantowanych Świadczeń Pracowniczych) is the Guaranteed Employee Benefits Fund. It pays employees' outstanding wages when their employer becomes insolvent. The contribution is 0.10% of gross and is entirely employer-funded.

The standard accident insurance rate is 1.67% of gross. This applies to employers with up to 9 employees and to new employers. Larger companies (more than 9 employees) may have an individualised rate set by ZUS based on workplace accident history, ranging from 0.67% to 3.33%. This calculator uses the standard 1.67% rate.

The calculator covers mandatory ZUS employer contributions. Actual company costs may be higher if you include voluntary group insurance, PPK (employee capital plans, at least 1.5% of gross), benefit packages (sports cards, private healthcare), training costs and recruitment expenses. The calculator result represents the legal minimum.

Divide the target TCoE by 1.2048. Example: TCoE = PLN 6,024 → gross = 6,024 / 1.2048 ≈ PLN 5,000. This is a simplification valid for the standard 1.67% accident rate.

No. Employee Capital Plan (PPK) contributions are not included. The mandatory employer PPK contribution is 1.5% of gross (with an optional extra up to 2.5%). If your company participates in PPK, the actual employment cost will be higher by these amounts.

The result is indicative, based on standard 2026 rates. It does not account for individual accident rates, contribution reliefs (e.g. start-up relief for new entrepreneurs) or industry-specific rules. Consult an accountant or payroll specialist before making business decisions.