Annual Polish tax and social security calculation
|Annual gross income||100,000.00|
|Social security CAP||177,660 (1)|
|Pension contribution (annual)||9.76%/9.76%||9,760.00||9,760.00|
|Disability insurance contribution (annual)||1.5%/6.5%||1,500.00||6,500.00|
|Sickness insurance contribution (annual)||2.45%||2,450.00||0.00|
|Accident insurance contribution (annual)||1.67%||0.00||1,670.00|
|Labour Fund and Solidarity Fund||2.45%||0.00||2,450.00|
|Total social security contribution annual||13,710.00||20,380.00|
|Taxable base (taxable income)||86,290.00|
|Standard earning costs||3,000.00|
|Number of months||12 (2)|
|Middle class relief||12435.29|
|Tax base after deductions||70,855.00|
|Basis for health insurance contributions||86,290.00|
|Health insurance contributions (annual)||9.0%||7,766.10|
|Childcare relief (two children)||2 x 1,112.04||(2,224.08)|
|Tax less childcare relief||4,721.00|
- Valid for 2022.
- Number of calendar months the employment was performed.
For information on the 2022 Polish tax rates, please see the Taxes on personal income section.