Social security costs in Poland and Germany: a 2026 employer comparison

The basic employer burden is approximately 20.48% of gross salary in Poland and 21.27% in Germany. Germany usually costs more once accident insurance, U1, U2 and the insolvency levy are added. In cross-border employment, employers cannot choose the cheaper system; the applicable legislation is confirmed by an A1 certificate.

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Which contributions does the employer finance?

For standard employment and payroll in Poland, the employer finances part of the old-age and disability pension contributions, the full accident insurance contribution and payments to the Labour Fund, Solidarity Fund and Guaranteed Employee Benefits Fund.

The typical burden is 20.48% of gross salary, assuming a 1.67% accident insurance rate and an obligation to pay the employment-related funds. This excludes Employee Capital Plans (PPK).

The employee finances the 9% health insurance contribution, although the employer calculates, withholds and transfers it to ZUS.

In Germany, the employer co-finances pension, health, unemployment and long-term care insurance. The basic share outside Saxony is approximately 21.27%, assuming an average Zusatzbeitrag of 3.13%. Employers must also budget for:

• the 0.15% insolvency levy,
• statutory accident insurance,
• U1 and U2 levies set by the employee’s health insurance fund.

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What is the cost at the average salary?

At the 2025 Polish average gross salary of PLN 8,903.56, employer-financed contributions amount to approximately PLN 1,823.45, bringing the monthly employment cost to around PLN 10,727.01.

With the basic 1.5% employer PPK contribution, the cost rises to approximately PLN 10,860.56.

At the 2025 German average gross salary of EUR 4,851, the basic employer contributions are approximately EUR 1,031.57. After the insolvency levy, the total monthly salary cost reaches around EUR 5,889.84, before accident insurance and the U1 and U2 levies.

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How do contribution ceilings and deadlines differ?

In Poland, the 2026 annual ceiling for old-age and disability pension contributions is PLN 282,600. Contributions are paid by the 5th, 15th or 20th day of the following month, depending on the payer.

Germany applies monthly ceilings of EUR 8,450 for pension and unemployment insurance and EUR 5,812.50 for health and long-term care insurance.

Contributions are due on the third-last bank working day of the current month. Employers must therefore estimate the liability before payroll is fully closed and reflect the earlier payment in cash-flow planning.

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Which system applies to cross-border employees?

A cross-border employee is generally covered by the legislation of only one country. An employee posted from Poland to Germany may remain in the Polish system for up to 24 months if the EU posting conditions are met. The applicable legislation is evidenced by an A1 certificate.

The A1 certificate is not a tool for selecting the cheaper system. Employers must assess the actual working arrangement, posting duration, work in multiple countries, contribution bases, ceilings and additional payroll costs before hiring.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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