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, in force in 2018, are set forth below:
Contribution % of total monthly salary
|
Total
|
Employee
|
Employer
|
Retirement insurance
|
19.52%***
|
9.76%
|
9.76%
|
Disability pension insurance
|
8.00%***
|
1.50%
|
6.50%
|
Health insurance
|
9%
|
9%*
|
-
|
Illness insurance
|
2.45%
|
2.45%
|
-
|
Accident insurance
|
0.67-3.33%
|
-
|
0.67-3.33%**
|
Bridging Pension Fund****
|
1.5%
|
-
|
1.5%
|
Labour Fund
|
2.45%
|
-
|
2.45%
|
Employee Benefit Fund
|
0.10%
|
-
|
0.10%
|
* Partly deducted from the monthly tax withholding
** 1.67 % payable in the first year of the employer's activity (starting from 1. April 2018)
*** In 2018, the cap on the basis for the calculation of retirement and disability contributions is PLN 133,290.
**** The premium payable for employees born after 31 December 1948 and performing work in harmful conditions.
** 1.67 % payable in the first year of the employer's activity (starting from 1. April 2018)
*** In 2018, the cap on the basis for the calculation of retirement and disability contributions is PLN 133,290.
**** The premium payable for employees born after 31 December 1948 and performing work in harmful conditions.
Social security contributions should be paid by the 15th day of each month.
Related Link(s):
Social Security in Poland
Related Link(s):
Social Security in Poland
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