ZUS (Zaklad Ubezpieczen Spolecznych) is Poland’s social insurance institution. On an employment contract, social-insurance contributions are shared between the employee, who has them deducted from gross pay, and the employer, who pays additional amounts on top. This free calculator splits all four branches and totals the real cost to the employer.
How it works
Each branch is a percentage of the assessment base (the gross salary):
- Emerytalna (pension) — 9.76% from the employee and 9.76% from the employer.
- Rentowa (disability) — 1.5% from the employee and 6.5% from the employer.
- Chorobowa (sickness) — 2.45% from the employee only.
- Wypadkowa (accident) — paid only by the employer; the rate varies by industry, with 1.67% as the common standard.
The tool sums the employee deductions, sums the employer additions, and adds the employer total to the gross to show the full cost of employment.
Example
On a 6,000 PLN base, the employee pays roughly 585.60 + 90.00 + 147.00 = 822.60 PLN, while the employer adds 585.60 + 390.00 + 100.20 (at 1.67%) = 1,075.80 PLN, making the total employer cost about 7,075.80 PLN.
Notes
This covers the four social-insurance branches only. It excludes the 9% health contribution, the Labour Fund (FP) and Guaranteed Benefits Fund (FGSP), income tax, and the annual cap on pension and disability bases. Confirm payroll figures with the official ZUS rules. Everything runs locally.