Workers and bosses: General principles

Both the business and the worker are committed to add to the Polish federal retirement aide framework. Aside from paying its own portion, the business is committed to keep the representative's portion of the federal retirement aide commitments and dispatch them to the Social Security Authorities (ZUS). In the two cases, the applicable installments will be made month to month.

Starting around 1 April 2015, the business pays complete commitments in a scope of 19.21% to 22.41% of the representative's gross compensation (the business' commitment rate incorporates a mishap protection component that changes as per the quantity of workers guaranteed and the business area). The commitment rate for the worker is 13.71% of gross compensation. The government managed retirement shares payable by the business and the worker are charge deductible things in their particular PIT settlements.

Some portion of the above rates apply to compensations beneath the cap of PLN 177,660 of every 2022. The cap is changing consistently. Subsequent to surpassing this cap, the compensation is dependent upon a commitment pace of 3.22% to 6.41% payable by the business and 2.45% payable by the representative.

Subtleties of the government managed retirement commitment computation are displayed in the accompanying table:

Contribution Contribution amount Paid by

Annuities and handicap protection 16.26% of complete gross compensation (up to the cap of PLN 177,660 in 2022) Employer

11.26% of all out gross compensation (up to the cap of PLN 177,660 in 2022) Employee

Ailment insurance 2.45% of complete gross salary Employee

Mishap insurance 1.67% of complete gross compensation for businesses that utilize up to nine workers. 0.67% to 3.33% of complete gross compensation for managers that utilize in excess of nine workers (the exact rate relies upon the business area). Practically speaking, a level pace of 1.67% is applied in regard of unfamiliar employers. Employer

Work Fund 2.45% of absolute gross salary Employer

Representative Guaranteed Benefits Fund 0.10% of all out gross salary Employer

Government backed retirement for portable workers

The government backed retirement position in Poland of portable workers relies upon whether:

European Union (EU) coordination guidelines can be applied

two-sided aggregation arrangement guidelines ought to be applied, lastly

whether the worldwide exchange is made to or from a third country with whom Poland has no peaceful accords, wherein case just Polish homegrown guidelines will be material.

Federal retirement aide commitments of independently employed

Generally speaking, independently employed people pay government backed retirement commitments in a singular amount, no matter what their genuine pay. The base for government managed retirement commitments, in this manner how much commitments, relies upon the estimate normal month to month wage for a given year (for example estimation premise adds up to 60% of the figure normal month to month wage).

Independently employed people whose pay in the earlier year didn't surpass PLN 120,000 may pay commitments from the pay acquired in the earlier year (given that they meet extra measures).

There is likewise a help for beginning a business. People under independent work don't need to pay government backed retirement for the initial a half year of their movement. For the following two years, they can pay purported 'special commitments' that are essentially lower than typical ones.

Health care coverage

Representatives, board individuals and intermediaries

The month to month commitment rate for health care coverage is 9% of the evaluation base. On account of compulsory support, the evaluation base is equivalent to the singular's gross pay diminished by how much the representative's essential for government managed retirement commitments. Until first January 2022 how much 7.75% of appraisal base was deducted from the worker's PIT obligation, while the leftover 1.25% was supported from the representative's overall gain. In any case, as of first January 2022 as per the new guidelines presented by the Polish Deal how much 7.75% of the health care coverage evaluation base is never again charge deductible, consequently the 9%of commitment rate for health care coverage is supported from the representative's total compensation.

Kindly note that there is no cap on the medical coverage commitments' evaluation base.

Business people

Additionally, from 2022, the strategy for computing the medical coverage commitments for business visionaries has changed. As of now, the standards for paying the health care coverage commitments rely upon the technique for tax collection from business movement and are as per the following:

4.9% of pay for sole ownerships charged at level rate (19%);

9% of pay for sole ownerships burdened by the expense scale (17%/32%);

a particular commitment relying upon how much yearly incomes for sole ownerships burdened with a singular amount on recorded incomes, i.e.:

for income up to PLN 60,000.00 - PLN 335,94 every month,

for income between PLN 60,000.00 and 300,000.00 - PLN 559,89 every month,

for income surpassing PLN 300,000.00 - PLN 1,007.81 each month.