The gross salary written into the contract is not all that the employer pays for an employee. The employer-side ZUS contributions must be added, and depending on the company's specifics – other benefits too. Here is a full breakdown using a concrete example.
Example: an employee on 6,000 PLN gross
With a base salary of 6,000 PLN gross, the total employer cost is approximately 7,230–7,260 PLN per month. The difference between the gross amount and the employer cost is around 21% – this is the employer-side ZUS contributions.
- Gross salary: 6,000.00 PLN
- Employer pension contribution (9.76%): 585.60 PLN
- Employer disability contribution (6.50%): 390.00 PLN
- Accident insurance contribution (approx. 1.67% – base rate): 100.20 PLN
- Labour Fund (2.45%): 147.00 PLN
- Guaranteed Employee Benefits Fund (0.10%): 6.00 PLN
- Total employer cost: approx. 7,228.80 PLN
What the employee receives net
From the same 6,000 PLN gross, the employee receives approximately 4,348 PLN net (the net amount increases for those under 26 who benefit from the PIT-0 relief). The employee-side deductions include: ZUS contributions (pension, disability, sickness, health) and the advance PIT income tax payment.
The minimum wage in 2026
From 1 January 2026, the minimum wage is 4,666 PLN gross, and the minimum hourly rate for civil-law contractors is 30.50 PLN. The total employer cost at the minimum wage is approximately 5,630 PLN per month.
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Additional costs to bear in mind
- Initial and periodic medical examinations – paid by the employer
- BHP health and safety training – compulsory, funded by the employer
- Allowance for tools or remote work – a possible obligation to pay
- Holiday and sick pay (first 33 days) – the employer pays despite the absence
How I can help
If you are planning to hire and want to know the real cost for your company, taking into account the specifics of the role and the planned salary – get in touch. I will prepare a calculation with no obligation.