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Measures List
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Measure Name
Date when measure came into force
Change of contribution to Open Pension Funds (OFE) 2014/01/01
Change of contribution to Open Pension Funds (OFE) 2014/02/01
Results 1 - 2 of 2.

Generic Tax Name Social security contribution - Non-farmers (Employees)
Tax name in the national language Ubezpieczenie społeczne (pozarolnicze)
Tax name in English Social insurance (non-farmers)
Member State PL-Poland
Tax in force since 1883/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

The Law of 13 October 1998 on the social insurance system (Consolidated text: Journal of Laws of 2015, item 121 with further amendments).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

If the insured person is a member of the open pension fund and choose so, a part of the contribution to his or her old-age pension insurance, at the rate of 2.92% of the basis of assessment, is transferred by ZUS to the open pension fund selected by the insured person.

 
Geographical Scope

Terytory of Poland

 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

  Groups of persons covered by compulsory pension insurance include:

  • employees,
  • members of agricultural production cooperatives,
  • freelancers,
  • persons running business outside of agriculture,
  • clergy,
  • Members of Parliament receiving remuneration,
  • recipients of unemployment benefits,
  • persons in the course of child-care leaves or recipients of maternity allowances.

 Compulsory sickness insurance covers persons subject to compulsory pension insurance, being:

  • employees,
  • members of agricultural production cooperatives and rural circles cooperatives,
  • persons undergoing substitute military service.

The sickness insurance may be joined, on a voluntary basis (on request), by persons covered by compulsory pension insurance, including:

  • persons running business outside of agriculture,
  • persons performing work on a basis of civil law mandatory or agency contracts. 

Compulsory work accident insurance covers persons subject to compulsory pension insurance, for example: employees, members of cooperatives, persons running business outside of agriculture and persons collaborating with them.

Persons covered by compulsory pension insurance may - after its cessation - continue it on a voluntary basis.

 

 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

  The Polish social insurance system includes:

  • old-age pension insurance,
  • disability and survivors' pension insurance,
  • sickness insurance,
  • work accident insurance. 

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments

Basis of assessment differ depending on group of insured persons, i.e.:

  • for employees, freelancers, members of agricultural production cooperatives - revenue as described in Law on natural person' income tax (PIT Act),
  • for persons running business outside of agriculture - declared income but not less than 60% of predicted average wage as written in budget act for current year,
  • for recipients of unemployment benefits - the amount of the benefits,
  • for clergy and non-professional soldiers - minimum wage,
  • for others - amount of remuneration.
 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 118770.0  EUR/Natcur
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

Annual base of calculation of contributions for old-age pension insurance and disability and survivors' pension insurance shall not exceeds 30 times the average wage for the year as announced in the budget act.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
9.76 %  From  EUR/Natcur  To  EUR/Natcur

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave
2.45 %  From  EUR/Natcur  To  EUR/Natcur

Others
1.50 %  From  EUR/Natcur  To  EUR/Natcur

Comments

Others: 1.50% concerns the Invalidity pension contribution.


Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

The percentage rates of contributions in each insurance type are uniform for all insured persons.

The rates are:

  • 19.52% - for old-age pension insurance,
  • 8% - for disability and survivors' pension insurance*,
  • 2.45% - for sickness insurance,
  • 0.4% - 8.12% - for work accident insurance.

Contributions to old-age pension insurance are financed by insured persons and contribution payers, in equal parts.

Contributions to disability and survivors' pension insurance are financed by a contribution payer (6.5%) and a person insured (1.5%).

Contributions to sickness insurance (2.45%) are fully financed by insured persons (= employees).

Contributions to accident insurance are fully financed by contribution payers (= employers).

 
Tax due date

The 5th day of the next month - for budgetary institutions.

The 10th day of the next month - for insured being natural persons who pays contributions for themselves.

The 15th day of the next month - for others.

 
Tax collector

Contributions are paid to Social Security Institution by:

  • employers - for employed
  • persons running business outside the agriculture - for themselves and persons collaborating with them
  • institution paying benefit - for beneficiaries
  • Parliament - for members of parliament
 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121a+d61131a (partially)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 54,636.00 PLN 3.35
2011 43,708.00 PLN 2.79
2010 34,000.00 PLN 2.35
2009 34,558.00 PLN 2.54
2008 33,856.00 PLN 2.65
2007 40,440.00 PLN 3.41
2006 39,077.00 PLN 3.67
2005 37,381.00 PLN 3.79
2004 35,609.00 PLN 3.84
2003 34,115.00 PLN 4.03
2002 32,193.00 PLN 3.97
2001 31,773.00 PLN 4.07

Comments