The base of accounting contributions for pension plan, social security, sickness benefit, resultant and the Labour Fund and the Guaranteed Employee Benefits Fund constitutes the income achieved from the contract of employment and/or service delivery contracts: all monetary payments and the monetary value of benefits in nature, or their equivalents. That means that if the employer is making the housing premises available to the foreigner, costs incurred by the employer from this arrangement (e.g. rent rate) are the costs of the employee’s employment and are accounted to the base of contributions. If the employer is financing the lease of employee’s apartment, the amount of the lease will be a cost of the employee. The base of contributions for the Labour Fund and the Guaranteed Employee Benefits Fund is the same like in case of contributions on pension plan and social security, without the limitation of the annual accounting base of these contributions (the social and health insurances of persons performing the work on the basis of the civil law agreements).
Table. Who is paying to the social insurance system and how much? (according to the rates of social security contributions in 2009)
|
|
Employer |
Employee |
Total assessment of the contribution |
|
Pension |
9,76% |
9,76% |
19,52% |
|
Social security |
4,5% |
1,5% |
6,00% |
|
Resultant |
from 0,67 % to 3,60 % |
|
from 0,67 % to 3,60 % |
|
Sick pay |
|
2,45% |
2,45% |
|
Health |
|
9% |
9% |
|
Labour Fund |
2,45% |
|
2,45% |
|
Guaranteed Fund of fringe benefit |
0,10% |
|
0,10% |
|
INTERESTING DETAIL When the employee’s remuneration in the given year will exceed 30 - multiplicity of the average forecast remuneration, the employee and his employer stop paying the contribution for the pension and the social security insurance. This amount is an additional employee’s earning from which he pays the tax. For the employer - it is frugality reducing wage costs. However, sickness benefits and resultant insurance premiums are transferred. In 2009 upper annual accounting base of contributions on pension plan and social security amounts to 95790 PLN |
How to calculate the amount of contributions for insurance?
In order to approximately calculate contributions and taxes you can use this calculator. It is sufficient to choose the appropriate type of the contract and enter the amount of the gross remuneration (as stated in the employment agreement).
