Contributions in Poland
In Poland employees pay the following contributions (deducted from the salary by the employer):
- the social security contribution:
- pensions and disability insurance – 11.26% of total gross salary
- sickness insurance – 2.45% of total gross salary
- the health insurance contribution: 9% (the amount of 7.75% of assessment base is deducted from the employee’s PIT liability, while the remaining 1.25% is financed
from the employee’s net income)
- PIT (personal income tax) – 18% if the taxable income equals PLN 85,528 and 32% all income over this value.