English
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 incapacity for work due to an accident on the way to or from work, undergoing necessary medical examinations required for candidates for cell, tissue, and organ donation, as well as the procedure of cell, tissue, and organ collection, or illness occurring during pregnancy, 100% of the salary is paid for the duration of the leave.
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.
