ZUS contributions of a foreigner: how much and who pays

A foreigner's ZUS contributions depend on where work is performed, not citizenship. A worker employed in Poland is subject to exactly the same insurance and same rates as a Pole in an identical position; the difference comes from the form of contract, student status under 26 years old, and the accident insurance rate of the company.

Why territorial principle determines insurance contributions

The Polish social insurance system covers everyone who performs work on Polish territory, regardless of passport. Contributions paid in Poland build seniority and rights in the Polish system even when the worker later returns to their country.

ZUS contribution rates for foreigners in 2026

A total of 13.71% of gross salary goes to social insurance: 9.76% pension, 1.50% disability and 2.45% sickness. Under a contract for services, pension and disability contributions are mandatory and the sickness contribution is voluntary. An additional 9% health insurance contribution is calculated on the basis reduced by social contributions. The annual contribution basis for pension and disability insurance has a limit of PLN 282,600 in 2026; once exceeded, neither the employee nor employer pay pension and disability contributions on the excess until year end.

Disability insurance totals 8%, with the employer paying most. The accident insurance rate ranges from 0.67% to 3.33% and depends on the type of activity (PKD) and number of insured persons; the company checks its own rate at ZUS.

Who pays: employer or employee

Who pays	What it covers	How much
Employee (deducted from gross)	pension, disability, sickness	13.71%
Employee (deducted from gross)	health	9%
Employer (above gross)	pension, disability, accident	approx. 16.93-19.59%
Employer (above gross)	Labour Fund, FGŚP	2.55%

In total the employer adds 19.48% to 22.14% above gross salary, depending on accident rate (approx. 20.48% at 1.67% accident rate). These are the same rates regardless of whether the employee is Polish or foreign; the full breakdown of employment cost on both sides is detailed in the text on cost of employing a worker from abroad.

How contract type affects contribution rates

Differences in insurance contributions come from contract type, not citizenship:

employment contract: full set of social and health insurance,
contract for services: social insurance generally mandatory, sickness insurance optional; services for own employer are insured as employment,
contract for services with a student or apprentice under 26 years old: no social or health insurance; the exemption does not depend on citizenship and also covers foreign students, and student status at a foreign university is confirmed by a document from the university.

Student exemption covers a foreigner on exactly the same conditions as a Pole. How to convert gross to net salary is shown in the text on how to calculate gross and net salary.

What happens when posted abroad

When a Polish employer sends a worker to work in another country, proper insurance system is determined by coordination rules, not place of residence. Confirmation that contributions still flow to Polish ZUS is certificate A1 issued by ZUS at the employer's request. This is different from hiring a foreigner at a Polish facility and should not be confused with it.

Frequently asked questions

### Do employers pay lower ZUS contributions for foreigners than for Poles?
No. Contribution rates depend on work location and contract type, not on citizenship. For a foreigner on an employment contract, the employer pays the same contributions as for a Pole in the same position. The same principle applies to a contract for services.

### Does a foreign student on a contract for services pay ZUS contributions?
No, if they have student status and have not reached 26 years old. Exemption from social and health contributions also covers foreign students; student status at a foreign university must be confirmed by a document from the university, and ZUS decides in case of doubt.

### Does a foreigner have the right to sick pay and pension from Polish ZUS?
Yes, in the same scope as a Pole, because they are subject to the same insurance titles. Under a contract for services, sickness benefit is due only after joining voluntary sickness insurance and after 90 days of insurance. Payment rules for work incapacity are described in the text on sick pay for a foreigner.

### What happens when a worker has both employment and contract work with the same employer?
In the case of a contract for services from own employer combined with employment, such a person is treated as an employee: the company does not register them separately for the contract, but insures everything as employment.

### How much does it cost the employer in total to employ a foreigner above gross salary?
From approximately 19.48% to 22.14% of gross salary: for pension, disability, accident, Labour Fund and FGŚP. The exact amount depends on the accident rate applicable to the given company.

This text is for information only and describes general regulations. It is not tax or legal advice.

This text describes the general rules. What you are entitled to depends on your type of contract: an employment contract (umowa o pracę) or a contract of mandate (umowa zlecenie). Your own contract and payslip are what count.