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Polish payroll runs on monthly ZUS declarations, PIT withholding, and mandatory PPK pension contributions. Rippling automates the full ZUS/PIT compliance stack so your Sp. z o.o. meets every 15th-of-month deadline.
Polish payroll operates through ZUS (Social Insurance Institution) for social contributions and the Tax Office for income tax. Monthly ZUS declarations (DRA) are due by the 15th. Income tax advances (PIT-4) are due by the 20th. Year-end: PIT-11 and PIT-4R are due by the end of February. Poland's PPK mandatory pension scheme requires all employers to offer participation and contribute 1.5% of gross salary.
Rippling's Polish payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| Pension (Emerytalne) | 9.76% | Employer half. Up to PLN 234,720/year. |
| Disability (Rentowe) | 6.5% | Employer share. |
| Accident (Wypadkowe) | 1.67% | Average. Employer-only. |
| Labor Fund (Fundusz Pracy) | 2.45% | Employer-only. |
| FGŚP | 0.1% | Employer-only. |
| Health Insurance (NFZ) | 9% | Nominally employee-side; offsets income tax. |
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| Contribution | Rate | Notes |
|---|---|---|
| Pension (Emerytalne) | 9.76% | Employee half. Cap PLN 234,720/year. |
| Disability (Rentowe) | 1.5% | Employee half. |
| Sickness (Chorobowe) | 2.45% | Employee-only. No cap. |
| PIT Withholding | 12%/32% | 0% on first PLN 30,000. 32% above PLN 120,000. |
| Annual Taxable Income | Rate |
|---|---|
| Up to PLN 30,000 | 0% |
| PLN 30,001–PLN 120,000 | 12% |
| Over PLN 120,000 | 32% |
Young worker exemption: income up to PLN 85,528/year for employees under 26.
Final pay includes all accrued annual leave paid as cash (ekwiwalent za urlop), notice period pay, and earned entitlements. Rippling calculates final pay and leave payout automatically on offboarding.
Statutory: ZUS (comprehensive), NFZ health, 20–26 days leave, sick pay.
Market standard: Medicover/LuxMed private medical, MultiSport card, group life insurance, meal vouchers, annual bonus, remote work stipend. Tech: home office equipment, training budget, equity.
ZUS (Zakład Ubezpieczeń Społecznych) is Poland's social insurance institution covering pension, disability, sickness, and accident insurance. Employers submit monthly DRA declarations by the 15th. Rippling generates and submits ZUS declarations automatically, tracks contribution caps, and manages the employer/employee split.
PPK (Pracownicze Plany Kapitałowe) is Poland's mandatory supplementary pension scheme. All employers must contribute 1.5% of gross salary. Employees contribute 2%. Auto-enrollment applies but employees may opt out within 3 months. Rippling manages PPK enrollment, contributions, and opt-out tracking.
PIT-11 is the annual income tax statement issued to each employee by end of February, summarizing gross income and tax withheld. Employees use it to file their personal PIT-37 return. PIT-4R is the employer's annual aggregate tax declaration. Rippling generates both and submits PIT-4R to the Tax Office automatically.
Yes. Rippling's Polish payroll module handles ZUS monthly declarations, PPK contributions, PIT withholding, PIT-4R and PIT-11 filings. thePeopleStack configures the full Polish payroll setup. Contact us to scope your configuration.
