Cost of an employee in Poland (2026)
What an employee really costs an employer in Poland: gross salary plus mandatory employer social contributions.
On a gross salary of PLN 8,670 per month in Poland, an employer pays about PLN 10,446 in total once mandatory employer social contributions of 20.5% on top of the gross are included.
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How salary is taxed in Poland
Income tax in Poland is progressive: marginal rates rise from 12% to 32% as income grows.
Employees also pay social contributions of around 22.71% of gross salary.
A tax-free allowance of about PLN 30,000 per year is deducted before income tax.
The standard VAT rate is 23%.
| Annual taxable income | Tax rate |
|---|---|
| Up to PLN 120,000 | 12% |
| PLN 120,000 and above | 32% |
Frequently asked questions
What does it cost to employ someone in Poland?
On top of the gross salary, an employer in Poland pays mandatory social contributions. The total cost of employment is the gross salary plus those employer contributions.
Are employer contributions the same as salary deductions?
No. Employer contributions are paid by the company in addition to the gross salary, while employee deductions (income tax and social contributions) are taken out of the gross to leave the net take-home pay.
Employer-contribution rates are approximate and may be capped or vary by region and sector.
Approximate 2026 estimate. Simplified model, verify before relying on it. Not tax advice.
Rates updated June 2026