Gross pay is not everything: the employer pays approx. 20% in contributions on top. A sample calculation and types of contract.
On top of the gross salary of an employee on an employment contract, the employer pays contributions: pension, disability, accident, Labour Fund and FGŚP. Together these usually amount to approx. 20.5% of gross salary.
Example
With a gross salary of PLN 10,000, the employer’s total cost is approx. PLN 12,050 per month. The minimum wage in 2026 is PLN 4,806 gross.
Types of contract
- employment contract: full employee protection and contributions
- contract of mandate: flexible, with contributions in many cases
- B2B: cooperation with a sole proprietorship, popular in IT
You can do your own calculation in our employee cost calculator.
This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.
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