Business
Poland — Business: Social Security
Polish employers pay pension 9.76%, disability 6.50%, accident 0.67% to 3.33%, Labour Fund 2.45% and FGŚP 0.10%, with a 2026 minimum wage of PLN 4,806.
VerifiedGovernment / official sourceZUS and Biznes.gov.pl — social insurance contributionsLast reviewed: 2026-10-23
Why this matters
Understanding Poland's social security system is crucial for business owners to comply with regulations and minimize fines.
Key facts
- Employer contributions in the ZUS example are old-age pension 9.76%, disability 6.50%, and accident insurance 0.67% to 3.33% by risk class.
- The employer also pays the Labour Fund at 2.45% and the Guaranteed Employee Benefits Fund (FGŚP) at 0.10%.
- The employee pays old-age 9.76%, disability 1.50%, sickness 2.45% and health 9%, which the employer collects.
- The 2026 minimum wage is PLN 4,806 a month; the table is built on older figures so check 2026 ZUS notices. The employer pays sick pay for the first 33 days of incapacity.
Steps
- Registering with ZUS — Business owners must register with ZUS within 7 days of commencing operations. The registration process typically takes 1-2 weeks.
- Calculating Social Security Contributions — Contributions are calculated based on the employee's gross salary, and employers must pay at least 20% of the contribution.
- Reporting and Payment Obligations — Employers must report social security contributions to ZUS on a monthly basis and pay any outstanding amounts within 10 days of the due date.