Employer cost calculator — what a hire really costs
On a Polish employment contract the employer adds roughly a fifth on top of gross pay. Enter a gross salary — or the net you promised — and see every component, plus what one złoty of take-home actually costs you.
1,67% under ten insured; 0,67–3,33% by risk category above that.
Take-home Employee contributions and tax Employer contributions Never reaches the employee: —
On top of gross — you pay
- Pension (emerytalne) —
- Disability (rentowe) —
- Accident (wypadkowe) —
- Labour + Solidarity Fund —
- Guaranteed benefits (FGŚP) —
- PPK — employer —
- Employer contributions —
Out of gross — the employee pays
- Social contributions —
- Health contribution —
- Income tax advance —
- PPK — employee —
- Employee takes home —
An estimate on 2026 rates for a full month, standard deductible costs and PIT-2 filed. It ignores the annual contribution cap, sickness pay, benefits in kind and any relief for staff under 26 or over retirement age. Not payroll advice.
Is that figure right for your case?
Send it to us and we will check it against your actual position — no charge for the first conversation.
Rates used (2026) — verified
- Zakład Ubezpieczeń Społecznych Składki przedsiębiorców w 2026 roku — Analiza Wydziału Planowania Funduszy, luty 2026 zus.pl
- Rada Ministrów Rozporządzenie z 11.09.2025 w sprawie minimalnego wynagrodzenia za pracę w 2026 r. isap.sejm.gov.pl
Figures are official rates for the tax year shown. They are not advice on your own case.
01 How much does an employee cost above gross salary in Poland?
About 20,48% on a standard employment contract: 9,76% pension, 6,5% disability, roughly 1,67% accident insurance, 2,45% for the Labour and Solidarity Funds and 0,1% for the guaranteed-benefits fund. PPK adds at least 1,5% more if the employee stays enrolled. On 10 000 zł gross that comes to about 12 048 zł leaving the company each month, before PPK.
02 Is a mandate contract really cheaper?
Modestly, and only in some cases. A mandate contract carries no compulsory sickness insurance and gives 20% deemed costs, so the employee keeps a little more of the same gross; a student under 26 on a mandate is outside ZUS and health entirely, which is where the real saving is. But a mandate is not an employment contract: no paid leave, no notice periods, no working-time protection — and if the arrangement looks like employment in practice, a labour inspection can reclassify it with contributions backdated.
03 What accident insurance rate should I use?
1,67% is the rate for payers reporting fewer than ten insured people, which covers most small firms and is the default here. Above ten insured, ZUS sets your rate by industry risk category and your own claims history, anywhere between 0,67% and 3,33%. Construction and manufacturing sit near the top; office work sits near the bottom.
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