What deductions are made from salaries in Poland?
Understanding your salary deductions is key to managing your finances and avoiding surprises on payday. If you're working in Poland, your gross salary (also known as "brutto") will be subject to several mandatory deductions before you receive your net income ("netto"). These deductions fund social security programs, health care, and taxes.
In this post, we’ll break down the standard deductions made from employee salaries in Poland as of 2025.
1. Social Security Contributions (ZUS)
Every employee in Poland must contribute to the Social Insurance Institution (ZUS). These deductions are divided into several components:
a. Pension Insurance (Emerytalne)
- Employee contribution: 9.76% of gross salary
- Employer contribution: 9.76%
This contribution secures your future pension benefits.
b. Disability Insurance (Rentowe)
- Employee contribution: 1.5%
- Employer contribution: 6.5%
This provides support if you're unable to work due to illness or disability.
c. Sickness Insurance (Chorobowe)
- Employee contribution: 2.45%
This covers your income during sick leave or maternity leave. It is optional for certain contract types (e.g., B2B or contractors).
d. Accident Insurance (Wypadkowe)
- Employer only: 0.67% to 3.33% (rate depends on industry risk)
Employees don’t pay this, but it's a required employer cost.
e. Labor Fund (Fundusz Pracy)
- Employer only: 2.45%
Used to fund unemployment benefits, training programs, and certain allowances.
f. Guaranteed Employee Benefits Fund (FGŚP)
- Employer only: 0.10%
This fund ensures compensation if your employer becomes insolvent.
2. Health Insurance (NFZ)
- Employee contribution: 9% of the gross salary
This contribution goes to the National Health Fund (NFZ) and gives you access to public healthcare in Poland.
Importantly, 7.75% of this is deductible from your personal income tax, while the remaining 1.25% is not deductible.
3. Personal Income Tax (PIT)
Poland uses a progressive tax system:
- 12% on annual income up to 120,000 PLN
- 32% on income exceeding 120,000 PLN
Tax-Free Allowance:
As of 2025, the tax-free amount is 30,000 PLN per year.
Monthly Tax Advance:
Your employer deducts a monthly PIT advance based on your gross income, your declared tax reliefs (e.g., for children), and whether you submitted a PIT-2 form (which allows your employer to apply the tax-free threshold during the year).
4. Additional Deductions
Depending on your situation, your employer may deduct:
- Voluntary pension savings (PPK - Employee Capital Plans), unless you opted out
- Union fees
- Court-ordered payments, if applicable (e.g., alimony)
- Private health insurance or gym benefits, if provided by your employer and co-financed by you
Example: Salary Breakdown for 10,000 PLN Gross
Here’s a rough example of deductions for a standard employment contract (umowa o pracę) with a gross salary of 10,000 PLN:
|
Deduction Type |
Amount (PLN) |
|
Pension (9.76%) |
976.00 |
|
Disability (1.5%) |
150.00 |
|
Sickness (2.45%) |
245.00 |
|
Health Insurance (9%) |
900.00 |
|
PIT (approximate) |
~540.00 |
|
Total Deductions |
~2,811.00 |
|
Net Salary (approx.) |
~7,189.00 |
Note: This is a simplified example and does not include all possible allowances or employer contributions.
Summary
To recap, the key mandatory deductions from your gross salary in Poland include:
- Pension and disability contributions
- Sickness and health insurance
- Personal income tax (PIT)
These contributions ensure you are covered for healthcare, pensions, and sick leave while contributing to the public system. Always review your payslip carefully to ensure correct deductions are applied.
Need help calculating your net salary in Poland? There are many online salary calculators you can use to get an accurate breakdown based on your specific situation.
If you’re a foreigner working in Poland or planning to relocate, understanding these deductions is essential for budgeting and financial planning.
