Employee cost

How much an employee on an employment contract really costs: gross salary and employer contributions.

introduction

On top of gross salary the employer pays contributions: pension 9.76%, disability 6.5%, accident (most often 1.67%), Labour Fund 2.45% and FGŚP 0.1%. Approx. 20.48% in total.

The minimum wage in 2026 is PLN 4,806 gross. The calculator does not take into account PPK or additional benefits.

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The button opens the print dialogue: choose “Save as PDF”. The result is an estimate and does not constitute tax advice. Status: October 2026.

laws in brief

What this calculator is based on

ZUS

Social Insurance System Act

The employer pays approx. 20% in contributions on top of salary; approx. 13.7% is deducted from the employee’s gross pay.
The sole shareholder of a sp. z o.o. pays ZUS like a sole trader; a board member without a contract usually does not.
Contributions are settled monthly in returns filed with ZUS via PUE/eZUS.

The act in brief and the full text

URP

Labour Market and Employment Services Act

The employer pays a Labour Fund contribution of 2.45% of salary (where the salary is at least the minimum wage).
Exemptions from the contribution apply, among others, to women over 55 and men over 60.
The act has been in force since 1 June 2025 and replaced the 2004 act.

The act in brief and the full text

FGŚP (Guaranteed Employee Benefits Fund)

Act on the Protection of Employee Claims

Employer contribution of 0.1% of salary.
The fund pays outstanding wages to employees of an insolvent employer.

The act in brief and the full text

Labour Code

An employment contract must be in writing no later than the day work starts.
Working time: 8 hours a day and an average of 40 hours a week; holiday entitlement of 20 or 26 days.
Minimum wage in 2026: PLN 4,806 gross.

The act in brief and the full text

HLBC – Hexagon Law & Business Consulting · hello@hl-bc.com · +48 505 460 020. Estimated result, as of October 2026.