Business costs
Average monthy gross wages and salaries in the Zachodniopomorskie Region September 2008
- PLN 2 890.92 in companies sector
- PLN 3 702.07 in public sector
- PLN 2 702.07 in private sector
*Source:Central Statistical Office
Components of payroll paid by employer and employee
| Type of insurance | % of insurance premium | Split of premium | |
|
|
Employer | Employee | |
| Retirement | 19.52% of calculated premium – 12.22% for ZUS – 7.3% to open retirement fund |
9.76% of calculated premium |
9.76% of calculated premium |
| Pension | 6% of salary | 4.5% | 1.5% |
| Accident insurance | between 0.67% and 3.60% depending on professional risk in a given branch of the industry for companies with 10 or more employees | 0.67% to 3.60% | |
| Sickness insurance | 2.45% premium | 2.45% | |
| Additional premiums: | |||
| Employee Fund | 2.45% premium | 2,45% | |
| Guaranteed Employee Benefits Fund | 0.10% premium | 0.10% | |
Source: www.paiiiz.gov.pl February 2008
Polish tax system – fully compliant with EU standards
| Most important taxes | Rates |
| PIT – personal income tax | 18%, 32% |
| CIT – corporate income tax | 19% |
| VAT – goods and services tax | 22% – base rate7%, 3%, 0% – depending on goods and services |
