In Poland, social security contributions cover various statutory insurance programs, and both employers and employees have specific obligations.
Coverage and Contributions
Retirement Insurance:
Contribution: 9.76% each (employer and employee)
Bridging Pension Fund (FEP):
Contribution: 0% or 1.5% by employer
Disability Insurance:
Contribution: 6.5% by employer - 1.5% by employee
PFRON (State Fund for Rehabilitation of the Disabled):
Contribution: 1% by employer
Accident Insurance:
Contribution: 0.67% to 3.33% by employer
Sickness Insurance:
Contribution: 2.45% by employee
Health Fund:
Contribution: 9% by employee
Labor Fund:
Contribution: 2.45% by employer
Guaranteed Employee Benefit Fund:
Contribution: 0.10% by employer
PKK (Employee Capital Plan):
Contribution: 2% by employee - 1.5% by employer, transferred to the employee’s pension account (taxed as income)
ZFŚS (Special Fund for Social Purposes):
**Mandatory for companies with 50+ employees
Contribution: Determined by the company
Total Contributions
Employer: 20.48% to 24.64%
Employee: 22.71%
In summary, social security contributions in Poland involve a range of statutory programs, with varying contributions from both employers and employees. The total contributions amount to 20.48% to 24.64% for employers and 22.71% for employees. For precise calculations and compliance, employers and employees should consult with local experts.