What Can Be Deducted From Your Salary in Poland — Legal and Illegal Deductions Explained

Many temporary workers from Ukraine, Belarus, and other countries are surprised to find that the amount in their bank account is lower than expected. Some deductions are mandatory under Polish law, others require your written consent — and some are completely illegal. This guide explains what your employer or staffing agency can and cannot take from your pay.

1. Mandatory deductions — always on your payslip

These amounts are deducted by every employer in Poland, regardless of position or contract type:

• Employee ZUS contributions — pension (9.76%), disability (1.5%), sickness (2.45%) — totalling approximately 13.71% of gross salary
• Advance income tax (PIT) — 12% of income after deducting contributions and the tax-free allowance

These deductions are not a decision made by your employer — they are required by Polish tax and social insurance law. Thanks to ZUS contributions, you are entitled to sick pay (L4), retirement pension, and disability benefit.

2. Legal deductions with your written consent

Beyond mandatory contributions, an employer may deduct other amounts, but only if you have given written consent. Examples include:

• Employer-provided accommodation — if the agency arranges a flat or room for you, the cost of accommodation may be deducted from your pay. The amount must be agreed in advance in a rental agreement.
• Advance loan from the employer — if you borrowed money from your employer or the company social fund, repayment may be deducted in agreed instalments.
• Meals provided by the employer — if the employer provides meals and you have agreed that the cost can be deducted.

Important: After all deductions (except mandatory ones), your net pay must not fall below the statutory minimum wage (from 2026 — PLN 4,666 gross / approximately PLN 3,400 net). Your employer must leave you enough to live on.

3. Deductions based on a court bailiff order

If you have debts and a court bailiff (komornik) has issued a wage garnishment order, your employer is legally required to transfer the relevant portion of your earnings directly to the bailiff. This is an exception to the written-consent rule — the employer is acting on a court decision.

4. Illegal deductions — your employer has no right to take these

The following charges and deductions are illegal under Polish law and cannot be taken from workers:

• Recruitment or placement fee — a temporary staffing agency is not permitted to charge any fee for finding you a job. This is explicitly prohibited by the Law on Employment Promotion (Article 85(2)).
• Work clothing and personal protective equipment (PPE) — the employer is required to provide workwear and safety equipment free of charge. The cost cannot be deducted from your salary.
• Mandatory medical examinations — the cost of pre-employment and periodic medical checks is borne by the employer. These cannot be deducted from your pay.
• Training required by the employer — occupational health and safety induction and other mandatory training must be free of charge and conducted during working hours.
• Administrative processing fee — any charges for drafting your contract, registration, maintaining your personnel file, etc. are illegal.
• Fines exceeding the statutory limit — even disciplinary penalties (for lateness, breach of workplace rules) are capped at one day's pay per offence and may not exceed 10% of monthly pay in total.

5. What to do if you suspect illegal deductions

1. Check your payslip — ask your employer for a written payslip showing an itemised breakdown of all deductions.
2. Ask for written justification — if you see an unfamiliar deduction, you have the right to know what it relates to and whether you consented to it.
3. Contact your Nexflow coordinator — we will explain every line on your payslip and step in if anything is irregular.
4. File a complaint with the State Labour Inspectorate (PIP) — if the issue is not resolved, you can report it at pip.gov.pl or in person at your nearest PIP branch. The Inspectorate can order the employer to refund illegally deducted amounts.

What does Nexflow provide?

As a temporary staffing agency, Nexflow never charges placement or recruitment fees. All deductions (such as for accommodation) are clearly stated in your contract and require your signature before any documents are signed. You are always entitled to ask for a full breakdown of every item on your payslip.

Summary

Mandatory ZUS contributions and income tax are the only deductions that do not require your consent. Deductions for accommodation, advance loans, or meals require your written signature — and after all deductions, your take-home pay must not fall below the minimum wage. Placement fees, work clothing, and medical examination costs can never be deducted from your salary under any circumstances.