In Poland, employers are required to pay a variety of taxes and contributions for their employees, which include social security contributions and taxes.
\nThe total amount of these obligations is approximately 17.93% of the employee’s gross salary, plus additional expenses in the form of income tax.<\/p>\n
The main obligations of the employer towards employees include the following social security contributions (ZUS):<\/p>\n
Personal Income Tax (PIT)<\/strong>\u00a0\u2013 Personal income tax is directly withheld from the employee’s salary and transferred by the employer to tax authorities. It is not an additional tax for the employer but rather the employer acts as a tax withholding agent.<\/p>\n Suppose an employee earns a gross salary of 5,000 PLN. In this case, the employer would need to pay the following social contributions for the employee:<\/p>\n Thus, the employer would pay an additional approximately 896.5 PLN on top of the employee\u2019s gross salary.<\/p>\n As we can see, employers in Poland bear significant costs for social security contributions for their employees. The total amount of these obligations is approximately 17.93%. This is important to consider when planning the company\u2019s budget and calculating personnel costs.<\/p>\nCalculation Example<\/strong><\/h2>\n
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