What ZUS contributions are deducted from the gross salary of a full-time employee?

Social insurance and health insurance contributions are deducted from the employee’s gross salary. The contributions paid by the employee are contributions to retirement, disability and sickness insurance. Additionally, the employee pays a health insurance contribution.

The employee pays 9.76% of the contribution base for retirement insurance, 2.45% for sickness insurance, 1.5% for disability insurance, and 9% for health insurance.

What contributions and taxes on the employee’s salary are paid by the employer?
The employer co-finances social insurance contributions, i.e. retirement and disability contributions, together with the employee. In addition, they pay contributions to accident insurance, the Labor Fund and the Guaranteed Employee Benefits Fund.
The employer allocates 9.76% of the contribution base for the employee’s retirement insurance, and 6.5% for disability insurance. The employer pays 2.45% of the contribution base to the Labour Fund, and 0.10% to the Guaranteed Employee Benefits Fund.

The amount of the accident insurance contribution varies and depends on the number of people registered for insurance. The amount of the accident insurance contribution is set annually on 1 April.

How much tax is paid on remuneration?
Employees’ remuneration is subject to income tax and, depending on the income earned by the employee in a given year, they pay an advance payment on income tax of either 12% or 32% (the second tax threshold).

Who is exempt from paying remuneration tax?
The remuneration of employees who have not reached the age of 26 is free from income tax, but it is important to remember about the limit enabling the application of the exemption. Zero PIT covers the income of persons who have not reached the age of 26 up to the amount of PLN 85,528 in the entire tax year. This means that income above this amount is taxed according to the tax scale, i.e. up to PLN 120,000 the tax is 12%, the excess of this amount is taxed at 32%.

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