Employer cost calculator

How we calculate

1. 1. Employee contributions

   From the gross pay we deduct 9.76% for pension, 1.5% for disability and 2.45% for sickness insurance (art. 16 and 22 of the Social Insurance System Act). The health contribution is 9% of gross pay less these contributions and does not reduce the tax.

2. 2. PIT advance

   From gross pay we subtract social contributions and the employee's costs of earning income (koszty uzyskania przychodu): 250 zł, or 300 zł for commuters (art. 22 ust. 2 of the PIT Act). We round the base to full złoty and apply 12%, then 32% once income since January exceeds 120,000 zł (art. 32 ust. 2). With a PIT-2 statement the advance drops by 300 zł a month (art. 31b).

3. 3. Employer contributions

   The company adds 9.76% for pension, 6.5% for disability, accident insurance (1.67% with up to 9 insured, art. 28 of the Accident Insurance Act), 2.45% for the Labour Fund and Solidarity Fund, and 0.10% for the FGŚP wage guarantee fund. The Labour Fund is not due when pay is below the minimum wage (art. 259 of the Labour Market Act).

4. 4. The 30× cap

   Pension and disability contributions are due only up to 30 times the forecast average wage in a year: 282,600 zł in 2026 (art. 19 of the Social Insurance System Act). The calculator shows the month in which this happens.

5. 5. PPK

   With PPK (the employee capital plan) switched on, the employer adds 1.5% and the employee pays 2% of the salary (art. 26 and 27 of the PPK Act). The employer's payment is not part of the ZUS base, but it is the employee's income and raises the PIT advance.

What the calculator leaves out

• The PIT reliefs for young people, returnees, families with 4+ children and working seniors.
• Labour Fund exemptions, such as for women from 55 and men from 60.
• Variable pay: bonuses, overtime, sick pay and leave.
• Contracts of mandate (umowa zlecenia), contracts for specific work and board appointments.
• Additional PPK payments and the reduced 0.5% employee payment.