Article
4 min read
Employer Costs for an Employee in Poland (2026 Guide)
Employer of record
Global hiring
Author
Jemima Owen-Jones
Last Update
February 04, 2026
Quick answer: What is the total employer cost for a $100,000 salary in Poland?
For an employee earning $100,000 USD annually in Poland, employers can expect mandatory employer costs of approximately $20,349 USD per year, bringing total compensation costs to $120,349 USD.
Estimated total employer cost (Poland): ~20.3% on top of gross salary (example estimate).
Hiring in Poland can be a great way to access skilled talent—whether you’re expanding into Europe, building a remote team, or hiring your ideal candidate locally.
But even when two employees earn the same salary, the total employer cost varies by country due to different statutory contributions, insurance requirements, and payroll rules.
This guide provides a ballpark estimate of the mandatory employer cost of hiring an employee in Poland, using an example salary of $100,000 USD per year.
What’s included in this estimate?
This estimate includes mandatory employer-side statutory costs that may apply when hiring an employee in Poland, such as:
- Pre-employment medical examination fee (one-time)
- Labor Fund contributions
- Pension contributions
- Disability contributions
- Accident insurance contributions
- Guaranteed Employee Benefits Fund contributions
- Telework allowance (where applicable in this estimate)
What’s not included in this estimate?
This estimate generally does not include additional costs such as:
- Paid annual leave (vacation)
- Sick pay
- Private health insurance
- Employer-provided benefits or allowances beyond those listed
- Bonuses, equity, or commissions
- Equipment and onboarding expenses
- Costs that vary by employee classification or industry
- Regional differences (where applicable)
Why employer costs vary in Poland (and globally)
Employer costs can differ depending on:
- Income thresholds and contribution rules
- Industry-specific insurance rates
- One-time vs recurring costs (such as medical exams)
- Changes in regulation year to year
- Currency exchange rate fluctuations (if you pay in a different base currency)
Estimated employer cost breakdown for Poland
Below is an estimated breakdown of mandatory employer costs for hiring an employee in Poland earning $100,000 USD/year.
Example salary used in this estimate
- Annual gross salary: $100,000 USD
- Annual gross salary (approx.): zł 414,500 PLN
Employer mandatory costs (estimated)
| Employer Cost Category | Estimated Annual Cost (PLN) | Estimated Annual Cost (USD) | Notes |
|---|---|---|---|
| Pre-employment Medical Fee | zł 2,400 | $579 | One-time mandatory medical exam |
| Labor Fund | zł 10,155 | $2,450 | Supports labor programs (e.g., unemployment initiatives) |
| Pension | zł 40,455 | $9,760 | Retirement contribution |
| Disability | zł 26,942 | $6,500 | Disability benefit contribution |
| Accident Insurance | zł 2,777 | $670 | Work-related accident coverage |
| Guaranteed Employee Benefits Fund | zł 414 | $100 | Protection in case of employer insolvency |
| Telework Allowance | zł 1,200 | $290 | Remote work allowance (where applicable) |
| Total Estimated Employer Costs | zł 84,343 | $20,349 | Total mandatory employer cost estimate |
Total compensation cost (salary + mandatory employer costs)
| Total | PLN | USD |
|---|---|---|
| Gross Salary | zł 414,500 | $100,000 |
| Mandatory Employer Costs | zł 84,343 | $20,349 |
| Total Compensation Cost | zł 498,843 | $120,349 |
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FAQs
How much does an employee cost beyond salary in Poland?
Employer costs in Poland include mandatory social security contributions such as pension, disability, accident insurance, and labor fund payments. These costs can add a significant percentage on top of gross salary depending on the employee’s earnings and contribution rules.
What is the social security system in Poland?
The social security system in Poland (Zakład Ubezpieczeń Społecznych – ZUS) funds benefits such as pensions, disability support, and certain insurance protections. Employers contribute through payroll as part of their mandatory statutory obligations when hiring locally.
What social security contributions do employers pay in Poland?
Employer social security contributions in Poland typically include payments toward the pension system, disability coverage, accident insurance, and other statutory funds. The exact total depends on the employee’s salary and applicable contribution rates.
How does Polish labor law affect employer costs?
Polish labor law sets the rules for compliant hiring, including required payroll contributions, employee protections, and employer obligations. Following the law in Poland is essential to avoid penalties and ensure correct payroll processing.
What are the sick leave rules in Poland?
Sick leave in Poland can create additional employer costs depending on the length of absence and how benefits are funded or reimbursed. Employers should budget for sick leave obligations even when they aren’t listed as a separate statutory contribution in a cost estimate.
What should employment contracts include in Poland?
Compliant employment contracts in Poland should clearly define salary, working hours, job responsibilities, leave entitlements, and termination terms. Strong contracts help support compliance with Polish labor law and reduce legal risk.
Jemima is a nomadic writer, journalist, and digital marketer with a decade of experience crafting compelling B2B content for a global audience. She is a strong advocate for equal opportunities and is dedicated to shaping the future of work. At Deel, she specializes in thought-leadership content covering global mobility, cross-border compliance, and workplace culture topics.
