Employer Cost Calculator

The employer pays pension (9.76%), disability (6.5%), accident insurance (~1.67%), Labour Fund (2.45%), and FGÅšP (0.1%), totalling approximately 20.48% of gross wage.

The Labour Fund finances unemployment benefits and active labour market programmes. Employers pay 2.45% of gross wages, with some exemptions for employees near retirement age.

FGŚP (Fundusz Gwarantowanych Świadczeń Pracowniczych) guarantees employee wages if the employer becomes insolvent. The contribution is 0.1% of gross wages.

No. The standard rate is 1.67%. Employers with more than 9 employees may have a differentiated rate set by ZUS based on their industry and accident history.

Yes. Employers are exempt from Labour Fund contributions for employees who are 55+ (women) or 60+ (men), and for young workers under 30 in their first employment.

No. Health insurance (9% of the contribution base) is paid entirely by the employee, deducted from the gross wage.

From January 2025, the minimum wage is PLN 4,666 gross per month. All employed workers must receive at least this amount.

For a PLN 5,000 gross wage, the employer pays ~PLN 6,024 in total, while the employee receives approximately PLN 3,670–3,750 net depending on individual deductions.

Yes. For umowa zlecenia, employer contributions are similar but may be lower if the contractor has other income. For umowa o dzieło, no ZUS contributions are required (except for own employees).

Yes, through business-to-business (B2B) contracts with self-employed individuals, where the contractor handles their own ZUS. However, misclassification risks apply.