Payslip in Poland: How does it work?
The payslip is an individual payroll extract containing information about the components of the employee’s monthly pay. Many companies use it to show how they calculate pay and to facilitate communication between employees and the human resources department. Thanks to this, the employer does not have to answer questions about pay each time, and employees can quickly and transparently check how their remuneration was calculated. This is especially useful in cases where calculating your monthly salary is quite complicated. This happens, among others, when there are obligatory or optional allowances added to the basic salary.
The first part includes additional remuneration for night work, on-call duty outside working hours, overtime or work on Saturday, Sunday or holidays. Optional allowances may include functional allowances, internship allowances, shift allowances, allowances for special skills or work in harmful conditions. The final amount of remuneration is also influenced by discretionary bonuses or awards granted by employers. With the information provided in the rest of this blog you’ll have a detailed understanding of the Polish payslip.
What does a Polish payslip contain?
Each Polish payslip should include company details (Tax Identification Number, REGON), lawyer’s details, the date of preparation of the document and the period for which payment is due. The payslip also contains remuneration components, including:
- base salary;
- regulatory bonus;
- discretionary bonus;
- commission;
- allowances for night work;
- allowances for work on Sundays and holidays;
- overtime allowances.
Additionally, it contains information such as:
- income tax advances;
- social security contributions;
- health insurance premiums;
- contributions to PPK.
The most important information in the salary slip description is the net amount of the monthly salary, which the employee can compare with the amount of remuneration received in his or her bank account and check whether the amount agrees with the calculations and deductions indicated in the document. Please remember that there is no standard document template.
Depending on the specific nature of the work and the type of contract, it may contain various elements that are taken into account when calculating remuneration. However, it is assumed that it should include all variables that affect the final salary.
How to read a Polish payslip?
Below you’ll find an example of Polish payslip where each component is numbered and explained.
- Employer’s data
- Working period/month
- Employee’s data – name, address, PESEL number
- Employee’s tax office
- Working time, annual leave, working hours, nominal working days, nominal working hours
- Working hours, ex. 1/1, ½, etc.
- Basic salary
- Bonus (if any)
- Basis for calculating contributions (all components on the basis of which the contributions are calculated)
- Pension contribution – employer – 9,76%
- Disability contribution – employer – 6,5%
- Accident contribution – employer – 1,67% (can be different)
- Contributions total
- Labor Fund – employer
- Guaranteed Employee Benefits Fund – employer
- Basis of PPK
- PPK – employer – 1,5%
- Gross salary
- Pension contribution – employee – 9,76%
- Disability contribution – employee – 1,5%
- Sickness contribution – employee – 2,45%
- Contributions total
- Basis for calculating health insurance contributions
- Health insurance contribution – employee – 9%
- Cost of getting income – 250/300
- Tax – 12%/32%
- Tax value
- PPK – employee
- Deductions – total
- Net salary
- Remote work allowance (does not subject to contributions)
- Net salary total
Electronic payslips
More and more employers use electronic pay slips to communicate with employees. Electronic payslips makes the distribution simpler, faster and more sustainable. This means convenience for both the HR department and employees who prefer this form of receiving information about their monthly salary and its components. At the same time, the document itself is better protected against access by third parties.
The standard is the use of security measures such as data encryption and security certificates. The most important benefits of an electronic pay slip include:
- Security – encryption, use of electronic signature and elimination of intermediaries minimizes the risk of disclosing sensitive data,
- Comfort – the electronic pay slip is a modern solution that means greater convenience and faster communication between employees and the employer,
- Speed – online pay slip distribution is fast and easy to use. Just one click is enough to send the document to the employee. Processes are increasingly automated,
- Access – documents are archived, so the employee has access to them at any time, for example via the HR and payroll platform,
- Costs – using online pay slips allows you to reduce the costs associated with traditional printing. Electronic documents are also more ecological.
Parakar as your international partner
Understanding the intricacies of a Polish payslip is crucial for both employers and employees to ensure transparency and compliance with local regulations. Each payslip serves as a comprehensive document containing vital information, from company details to remuneration components and tax deductions. At Parakar, we emphasize the importance of clarity and accuracy in payroll management. With us as your trusted partner, rest assured that your payroll management is in expert hands.
