Poland
VerifiedKey Figures
Income Tax Range
0%–32%
Tax year 2025
Employer Contribution Rate
9.76% + 6.5% + 1.67% + 2.45%
On gross salary
Employee SS Rate
9.76% + 1.5% + 2.45% + 9%
Deducted from gross
Minimum Wage
PLN 4,666
Per month
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Kwota wolna (Tax-Free Amount) | PLN 0 — PLN 30,000 | 0% |
| Pierwsza stawka — 12% | PLN 30,000 — PLN 120,000 | 12% |
| Druga stawka — 32% | PLN 120,000 — and above | 32% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
Emerytalne (Pension) — Employee
Rentowe (Disability) — Employee
Chorobowe (Sickness) — Employee
Ubezpieczenie Zdrowotne (Health Insurance) — Employee
Employer Contributions
Emerytalne (Pension) — Employer
Rentowe (Disability) — Employer
Wypadkowe (Accident) — Employer
Fundusz Pracy (Labour Fund) — Employer
Employment Rules Summary
Key obligations for employers in Poland
Minimum Wage
PLN 4,666 per month
Annual Leave
20 days
Sick Leave
33 days
Notice Period
2 days
Probation Period
3 days
Maternity Leave
20 weeks
Paternity Leave
2 weeks
Overtime Rate
1.5× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Poland
NFZ (Narodowy Fundusz Zdrowia)
PublicMandatory public health insurance administered by the National Health Fund (NFZ). Employee pays 9% of taxable income; no separate employer contribution (funded via ZUS contributions). Covers GP visits, specialist care, hospitalisation, and emergency services. Employers deduct and remit the health contribution via ZUS.
Employer
—
Private Health Insurance (Pakiet Medyczny)
Private — OptionalEmployer-sponsored private health packages (pakiety medyczne) are extremely popular in Poland and often listed as a top employee benefit. Providers include Medicover, LuxMed, and Enel-Med. Employer-paid premiums up to PLN 450/month per employee are exempt from social contributions if structured correctly.
Employer
—
Official Sources
Government authorities for Poland employment and tax
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Poland - Estimates only
Minimum wage: PLN 4,666 / hour
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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