Employer cost calculator 2026/2027: what an employee on an employment contract costs
Total employer cost
0 zł
Employer-side components
| Component | Rate | Amount / month |
|---|---|---|
| Pension contribution | 9,76% | 0 zł |
| Disability contribution | 6,50% | 0 zł |
| Accident contribution | 1,67% | 0 zł |
| Labour Fund and FS | 2,45% | 0 zł |
| FGŚP | 0,10% | 0 zł |
| FEP | 1,50% | 0 zł |
| Employer PPK | 1,50% | 0 zł |
| Total employer contributions | 0 zł |
- Employee net pay
- Employee PIT and contributions
- Employer contributions
What the employee gets
Month by month
| Month | Employer cost | Employer ZUS | Employee net pay |
|---|
How much does an employee on an employment contract cost in 2026?
At the 2026 minimum wage of PLN 4,806 gross, the employer pays PLN 5,790.28 a month, 20.48% more than the gross salary. PLN 984.28 of that are employer contributions, and the employee takes home PLN 3,605.85 net. At PLN 10,000 gross the total cost is PLN 12,048 and the net pay is PLN 7,147.39 (with the PIT-2 statement, standard costs of PLN 250 and no PPK).
What makes up the employer cost
On top of the gross salary the employer pays, at PLN 4,806: pension (emerytalna) 9.76% = PLN 469.07, disability (rentowa) 6.50% = PLN 312.39, accident (wypadkowa) 1.67% = PLN 80.26, Labour Fund and Solidarity Fund (FP, FS) 2.45% = PLN 117.75 and the Guaranteed Employee Benefits Fund (FGŚP) 0.10% = PLN 4.81, in total 20.48% = PLN 984.28. The bridging pension fund (FEP, 1.5%) applies only to work in special conditions, and the employer's PPK contribution (1.5%, plus up to 2.5% extra) only if the employee is in a PPK plan.
The 30× cap on a high salary
Pension, disability and FEP contributions stop once the yearly base reaches 30 times the forecast average wage: PLN 282,600 in 2026. At PLN 30,000 gross you reach the cap in October, and from November the monthly cost falls from PLN 36,144 to PLN 31,266. The yearly employer cost is PLN 421,142.76. The accident contribution, FP/FS, FGŚP, PPK and the health contribution have no cap.
PPK: what the employer adds
The employer pays 1.5% of the salary and may add up to 2.5% more; at PLN 8,000 the basic 1.5% is PLN 120 a month. This contribution counts as the employee's taxable income, so it raises the PIT advance. The employee pays 2%, or as little as 0.5% if their pay is no more than 1.2 × the minimum wage.
Employer cost in 2027
The 2027 minimum wage is PLN 4,950 (set by regulation). The employer cost is PLN 5,963.77 and the net pay PLN 3,703.93 (net pay uses the draft 12/24/32% PIT scale, which is not law yet). The 30× cap is a forecast: 30 × PLN 10,033 from the 2027 budget bill, i.e. PLN 300,990. The FP/FS and FGŚP rates also come from the budget bill; the ZUS rates are set in the act and do not change.
Common questions
Is the accident contribution always 1.67%?
No. 1.67% is the rate for payers with up to 9 insured persons. With 10 or more, the payer uses the rate set by ZUS or the rate for its business group (the law allows 0.40–8.12%).
Does the employer pay the health contribution?
No. It is deducted from the employee's salary; the employer only pays it over to ZUS.
Does the calculator store my data?
No. Everything is calculated in your browser, and the result is for information only, not tax advice. For the employee side only, use the gross-to-net calculator.