The employer and employee pay contributions to the pension and disability funds. The 9.76% employee contribution is transferred to the Open Pension Fund.
Contributions by employees are based on their gross income for income tax purposes. The ceiling on income on which contributions for the pension and disability insurance are due is PLN
111,390,00 in 2013.
There is no ceiling for health insurance.
In addition, 9 % of gross pay (less contributions for pension and disability insurance) for obligatory health insurance contribution (covering medical expenses) is payable by employees.
The 2.45% sickness benefit is paid into the Labour fund.