Poland - Tax Guide for Freelance Contractors
Welcome to our guide to Polish Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Poland.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Poland. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Poland.
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Polish Income Tax
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Umbrella and Contract Management Services in Poland
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Residents and non-residents working in Poland are required to pay social security contributions on their gross salary in Poland or in the country of their employer after an E101 has been issued.
Social security rates for 2011:
Employers:
- 9.76% for old age pension,
- 4.50% for disability insurance,
- 1.80% for health and maternity insurance,
- 0.67% to 3.60% depending on the type of business activity, for industrial injuries insurance,
- 0.10% to contribute to the warranted employees’ claims fund (FGSP),
- 2.45% to the labour fund (FP).
Employees:
- 9.76% for old age pension,
- 1.50% for disability insurance,
- 2.45% for health and maternity insurance,
- 9.00% for health insurance.
There is no ceiling for the health and maternity insurance.
Medical expenses are covered by an obligatory health insurance payable by the employee and calculated on the employee’s gross remuneration after deduction of the employee’s contributions to old-age, disability and health and maternity insurance.