What taxes do employees in Poland need to pay?
Employees working in Poland are subject to several types of taxes and contributions. These include personal income tax (PIT) and mandatory social security contributions, which are withheld by the employer from your gross salary. Here’s how it works:
1. Personal Income Tax (PIT)
Poland uses a progressive income tax system for most employees:
|
Annual Income |
Tax Rate |
|
Up to 120,000 PLN |
12% |
|
Above 120,000 PLN |
32% on the excess |
Tax-free amount:
Everyone is entitled to a basic tax-free allowance, which is gradually reduced as your income increases. For most employees, this means:
- 30,000 PLN annual tax-free income (as of 2025).
- The amount of the tax-reducing credit is automatically calculated by the employer.
2. Social Security Contributions (ZUS)
Poland has mandatory ZUS (Zakład Ubezpieczeń Społecznych) contributions, shared between the employer and the employee. Employees pay the following (as a percentage of gross salary):
|
Type |
Paid by Employee |
|
Pension insurance (emerytalne) |
9.76% |
|
Disability insurance (rentowe) |
1.50% |
|
Sickness insurance (chorobowe) |
2.45% |
|
Total (Employee Share) |
13.71% |
Important:
Employers also contribute to ZUS (additional ~20.5%), but these are not deducted from your salary—they’re paid on top of your gross wage.
3. Health Insurance Contribution (NFZ)
- Employees pay 9% of their gross salary to the National Health Fund (NFZ).
- 7.75% of this is deductible from income tax (before the final PIT is calculated).
- The health insurance gives you access to public healthcare services in Poland.
4. Solidarity Tax (for high earners)
If your income exceeds 1 million PLN annually, you must also pay a solidarity surcharge of 4% on the amount above that threshold.
Example: Net Salary Calculation
Let’s say you earn 10,000 PLN gross per month:
- PIT (after allowances): ~12%
- ZUS (employee): ~13.71%
- Health Insurance: 9% (with partial deduction from PIT)
This would result in a net salary of approximately 7,000–7,200 PLN, depending on your exact tax credits and deductions.
Summary
|
Tax/Contribution |
Rate (Employee) |
|
Personal Income Tax (PIT) |
12% or 32% |
|
Pension Insurance |
9.76% |
|
Disability Insurance |
1.50% |
|
Sickness Insurance |
2.45% |
|
Health Insurance |
9% (partial deduction from PIT) |
|
Solidarity Tax (if applicable) |
4% (above 1M PLN/year) |
