Free Payslip Generator (Poland)

The Labour Code does not contain an article that prescribes a payslip or lists the items it must show. The rules that apply to pay are in art. 85 and 86. Wages for a month are paid in arrears, at least once a month on a fixed date, immediately after the full amount is established and no later than the 10th day of the following month (art. 85 § 1-2). If the payday falls on a day off, pay is made on the day before (art. 85 § 3).

Payment goes to the bank account the employee names, unless the employee has asked in paper or electronic form to be paid in person (art. 86 § 3).

On request the employer must make available the documents from which the wage was calculated (art. 85 § 5); the State Labour Inspectorate (PIP) names individual wage cards and working-time records as examples. A payslip is therefore the normal way of showing the calculation, not a form with a statutory layout.

Pension and disability: the pension rate of 19.52% is split in equal parts between employee and employer, and the disability rate of 8.00% is split 1.5% employee and 6.5% employer (art. 16 and 22 of the social insurance system act). Sickness insurance is 2.45% and is paid entirely by the employee.

Employer-only contribution: accident insurance, between 0.40% and 8.12% depending on the employer's risk category, paid entirely by the payer. Health insurance is 9% of the contribution base (art. 79 of the health-care benefits act).

Ceiling: pension and disability contributions stop once an employee's annual base reaches 30 times the forecast average wage, 282,600 zł for 2026 (Monitor Polski 2025 poz. 1206). Sickness and accident contributions have no ceiling (art. 20 ust. 2).

Deadline: the payer sends the settlement declaration and monthly reports and pays by the 15th of the following month if it has legal personality, and by the 20th otherwise (art. 47).