Payroll in Poland for Employers (2026): Costs, ZUS, PIT and Deadlines
The employer's side of a Polish payslip: which contributions you pay on top of gross salary, what the employee pays, when everything is due, and a worked example at the 2026 minimum wage.
Payroll in Poland for Employers (2026): Costs, ZUS, PIT and Deadlines
The employer's side of a Polish payslip: which contributions you pay on top of gross salary, what the employee pays, when everything is due, and a worked example at the 2026 minimum wage.
4,806 złgross minimum monthly wage in 2026
≈20.48%employer contributions on top of gross pay (with 1.67% accident rate, before PPK)
282,600 zł2026 annual cap for pension and disability contributions
Who runs payroll in Poland
Every employer that hires on an umowa o pracę (employment contract) becomes a contribution payer (płatnik składek) for ZUS and a tax remitter (płatnik PIT). That applies equally to a Polish sp. z o.o., a branch, and a foreign company with no Polish entity, which can register with ZUS as a payer itself. Most foreign employers outsource the calculations to an accounting office, but legal responsibility stays with the employer.
If the employee is a foreigner, check their right to work first. Our guide to work permits for non-EU citizens explains the options; payroll rules themselves are the same for Poles and foreigners.
Employer contributions in 2026
On top of the gross salary, the employer pays these contributions (rates from ZUS):
Contribution
Employer
Employee (deducted from gross)
Pension (emerytalne)
9.76%
9.76%
Disability (rentowe)
6.50%
1.50%
Sickness (chorobowe)
—
2.45%
Accident (wypadkowe)
0.67–3.33% (1.67% for most payers with up to 9 insured)
—
Labour Fund + Solidarity Fund (FP + FS)
2.45%
—
Guaranteed Employee Benefits Fund (FGŚP)
0.10%
—
Health insurance (zdrowotne)
—
9% of the base after social contributions
PPK (if the employee stays in)
1.5% basic (+ up to 2.5% voluntary)
2% basic (0.5–4% possible)
Pension and disability contributions stop for the rest of the year once the employee’s income reaches the annual cap of 282,600 zł in 2026. FP and FGŚP have exemptions, for example for employees over 55 (women) / 60 (men) and in some cases for new hires returning from parental leave; check the ZUS rules before you assume an exemption.
Worked example: minimum wage in 2026
Official figures published by the government’s Zielona Linia for a 4,806 zł gross salary with a 1.67% accident rate:
Item
Amount
Gross salary
4,806.00 zł
Employer pension
469.07 zł
Employer disability
312.39 zł
Employer accident
80.26 zł
FP + FS
117.75 zł
FGŚP
4.81 zł
Total employer cost (without PPK)
5,790.28 zł
For any other salary, use our Poland salary calculator to see gross, net and contributions side by side.
Income tax (PIT) advances
The employer calculates and withholds the monthly PIT advance. The scale is 12% up to 120,000 zł of taxable income a year and 32% above it, with a 30,000 zł tax-free amount applied through a monthly reduction (when the employee has filed a PIT-2 statement). Standard deductible costs and the relief for employees under 26 also affect the advance. When the employee crosses 120,000 zł, the advances jump, which is why many people ask why their salary dropped this month.
Monthly deadlines
Register the employee in ZUS (ZUS ZUA, or ZZA for health only) within 7 days of the start of employment.
Pay salary no later than the 10th of the following month (Labour Code, art. 85).
Send ZUS declarations and pay contributions by the 15th of the following month (for companies and most employers; the 20th applies to self-employed payers paying only for themselves).
Pay PIT advances to the tax office by the 20th of the following month.
Annual forms: PIT-11 to the tax office by the end of January and to the employee by the end of February; PIT-4R by the end of January.
PPK: sign a PPK management agreement and enrol eligible staff; contributions are paid by the 15th of the following month.
Hiring a foreigner: payroll extras
The employee needs a valid right to work (permit, statement or exemption) before the first day.
A foreigner without a PESEL can still be registered with ZUS using a passport number.
Keep copies of the residence document for the entire employment period.
Wage, working time and contract type in the permit must match the actual payroll; a lower salary than declared can lead to a revoked permit.
How much does it cost to employ someone on minimum wage in Poland in 2026?
According to the government's Zielona Linia, the total employer cost for a 4,806 zł gross salary is 5,790.28 zł per month without PPK (accident rate 1.67%).
Can a foreign company run Polish payroll without a Polish entity?
Yes. A foreign employer can register with ZUS as a contribution payer and act as the PIT remitter, or use a local accounting office. Responsibility stays with the employer.
When must salaries be paid in Poland?
At least once a month, no later than the first 10 days of the following month (Labour Code, art. 85).
Is PPK mandatory?
Enrolment is automatic for eligible employees, but the employee can opt out by a written declaration. The employer must still offer it.
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