Social security contributions

/ Doing Business in Poland

Poland’s social security system comprises retirement and disability insurance, accident insurance and illness insurance. Insurance covers, among others, employees, the self-employed and contractors. These individuals are also subject to mandatory health insurance.

Mandatory contributions on the employer and employee’s side are set forth below:

Contribution % of total monthly salary	Total	Employee	Employer
Retirement insurance	19.52%	9.76%	9.76%
Disability insurance	8.00%	1.50%	6.50%
Health insurance	9%	9%	-
Illness insurance	2.45%	2.45%	-
Accident insurance	variable rate, standard 1.67%	-	variable rate, standard 1.67%
Labour and solidarity fund	2.45%	-	2.45%
Guaranteed Employee Benefits Fund (FGŚP) Employee Capital Plans (PPK)	0.10% from 1.5% to 4%	- from 2% to 4%	0.10% from 1.5% to 4%

Social security contributions should be paid by the 15th day of each month.

Compensation for the duration of inability to work

The employer and the Social Security Office must pay compensation for the duration of an employee’s inability to work (sick pay) on the terms set out below:

	Duration of inability to work Paid by the employer	Paid by the Social Security Office (ZUS)
1-14 total sick days per calendar year for employees over 50 years of age	80% of average remuneration*
1-14 total sick days per calendar year for employees over 50 years of age	80% of average remuneration*
more than 14 or more than 33 days of illness		80% of average remuneration (also in case of hospitalization)

* Average remuneration for the previous twelve months

In the event of inability to work as a result of a work-related accident, illness during pregnancy or maternity leave or in connection with donating tissue or organs, employees are entitled to receive 100% of their remuneration.

Sickness benefit is payable for the duration of the inability to work, not more than: 182 days or 270 days - if the inability to work is due to tuberculosis or falls during pregnancy.