Poland · 2025
Poland Social security calculator
Work out the annual employee social-insurance contributions (skladki ZUS) withheld from a gross salary in Poland for 2025 on a standard employment contract (umowa o prace). This covers the employee side only: pension, disability and sickness. The 9% health-insurance contribution (skladka zdrowotna) and income tax (PIT) are separate and are shown by the salary calculator.
| Annual gross salary | 60 000,00 zł |
| Pension (emerytalne) 9.76% | -5856% |
| Disability (rentowe) 1.5% | -900% |
| Sickness (chorobowe) 2.45% | -1470% |
| Total employee social contributions | -8226,00 zł |
| Gross after social contributionsBefore 9% health insurance and PIT | 51774% |
| Pension+disability cap reachedGross is below the cap: all contributions apply on the full salary | 260 190,00 zł |
How it works
- Three contributions are deducted from your gross pay: pension (emerytalne) at 9.76%, disability (rentowe) at 1.5% and sickness (chorobowe) at 2.45%, totalling 13.71%.
- Pension and disability stop once your cumulative annual base reaches the cap of 260,190 PLN for 2025 (30 times the forecast average wage). Sickness has no cap and continues on the full salary.
- Employer contributions (a further ~20.48% with the standard accident rate) are paid on top of your gross and are not deducted from your pay, so they are not included in this figure.
- Health insurance at 9% is financed by the employee but is a separate contribution, not part of the social-insurance subtotal, so it is excluded here.
Worked example
A 60,000 PLN gross annual salary (5,000 PLN per month) in 2025 is below the cap, so all rates apply on the full salary: 5,856 pension + 900 disability + 1,470 sickness = 8,226 PLN of employee social contributions for the year.
Frequently asked questions
Does this include the 9% health insurance?+
No. Health insurance (skladka zdrowotna) at 9% is a separate, employee-financed contribution and is not part of the social-insurance subtotal. This figure is pension, disability and sickness only. To see social, health and PIT together as take-home pay, use the salary calculator.
Are employer contributions included?+
No. This is the employee side only (13.71%). The employer pays roughly another 20.48% on top of your gross for pension, disability, accident, the Labour and Solidarity Funds and FGSP. That money never appears on your payslip as a deduction, so it is excluded.
What is the 260,190 PLN cap?+
It is the 2025 annual ceiling on the base for pension and disability contributions, equal to 30 times the forecast average monthly wage (M.P. 2024 poz. 1051). Once your year-to-date base reaches it, those two contributions stop for the rest of the year. Sickness, accident and health insurance are not capped.
Does this apply to a civil-law contract or self-employment?+
No. The 13.71% split and the sickness contribution shown here are for a standard employment contract (umowa o prace). Civil-law contracts (umowa zlecenie) and sole-trader (B2B) contributions follow different rules, and sickness is often voluntary, so the totals differ.
Sources
- Skladki ZUS za pracownikow - stopy procentowe i zrodla ich finansowania · Poradnik Przedsiebiorcy
- Kwota ograniczenia rocznej podstawy wymiaru skladek na ubezpieczenia emerytalne i rentowe w 2025 r. (M.P. 2024 poz. 1051) · Monitor Polski
- Stawki skladek na ubezpieczenia spoleczne w 2025 r. · Zielona Linia (MRPiPS)
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Employee side only, standard employment contract (umowa o prace). Excludes the 9% health-insurance contribution, income tax (PIT) and all employer-side contributions.
- The 260,190 PLN cap is applied to the annual gross entered here as if it were the only employment for the year. With multiple employers the cap is shared and timing within the year can change the split.
- Assumes the sickness contribution applies (compulsory under umowa o prace). It is voluntary on some other contract types.
Reviewed by Vikas Dulgunde.