Module: PYPL | Molga: 60 | Currency: PLN | Region: Europe
Field | Detail |
Statutory | ZUS (9.76% EE + 19.21% ER), PIT-4R, PPK capital plan, PFRON levy |
Tax | PIT 12% (first PLN 120K) / 32% (above) |
Key Feature | ZUS Social Insurance & PPK Employee Capital Plan |
Pay Frequency | Monthly |
Banks | PKO BP, mBank, ING Bank ΕlΔ
ski |
Poland-Specific Highlights
PPK (Pracowniczy Plan KapitaΕowy):
- Employee Capital Plan: mandatory auto-enrollment from age 18-55
- Default rate: 2% EE + 1.5% ER; optional increase to 4% EE + 2.5% ER
- Government welcome bonus PLN 250 + annual top-up PLN 240
- Opt-out possible by employee declaration
ZUS Contributions:
- Emerytalne (pension): 9.76% EE + 9.76% ER
- Rentowe (disability): 1.5% EE + 6.5% ER
- Chorobowe (sickness): 2.45% EE
- Wypadkowe (accident): variable ER (avg 1.67%)
- FP + FGSP: 1% ER + 0.1% ER
Chapter 5.5: Deklaracja ZUS DRA: monthly ZUS declaration via PΕatnik/PUE ZUS; PIT-4R: annual tax declaration; PIT-11: employee annual tax information by end of February; PFRON (disabled persons fund): 2.61% on wages if <6% disability employment quota