Calculate in 30 seconds
Use our calculator — result in seconds, no registration required.
Cost of employee calculatorTable of contents
FP and FGŚP are employer‑funded funds that often increase employment costs beyond gross salary. In practice they are part of employer surcharges and affect the total cost of a position. If you want a quick estimate, use the employee cost calculator.
The Labour Fund (FP) and the Guaranteed Employee Benefits Fund (FGŚP) are mandatory funds that support the labor market and employee benefit payouts. In employer costs they appear next to ZUS contributions.
ZUS contributions finance social insurance (e.g., pension and disability). FP and FGŚP are separate funds — they do not replace ZUS, they complement it. For the employer they are additional items that increase total employment cost.
Even if they look like a “small add‑on”, over a year they can noticeably increase employer cost. When planning budgets, treat them as a standard part of employment cost, not a minor bonus.
It depends on the contract type and statutory conditions. In many standard cases with an employment contract these funds are mandatory, but exceptions exist. That is why it is worth checking the rules for your situation instead of assuming they always apply.
In practice exemptions may apply to certain groups of employees or situations specified by law. Rather than guessing, calculate cost in a few variants and verify whether the funds are charged.
The amount of FP and FGŚP is linked to the contribution base. There is no single fixed amount, and limits or exclusions may apply. As a result, employer cost may differ in similar cases — details matter.
In the employee cost calculation, FP and FGŚP are employer surcharges. For full context, see Employer ZUS contributions — how much are they and Employee cost — what it is and how to calculate it.
The calculator shows whether FP and FGŚP were included in the cost. If in doubt, run a scenario without these items and compare the difference — this often gives the best understanding of their impact.
When you compare annual employment cost, even small surcharges can add up to a visible amount. That is why in budgeting it is worth looking at annual cost, not just monthly — especially if you hire multiple people.
The easiest way is the employee cost calculator, which breaks down the cost into components and shows whether FP and FGŚP are included. It is the quickest way to compare variants.
If you want to compare an employment contract with another form of work, use the contract of mandate cost calculator and net salary calculator.
Try it in practice
Use our calculator — result in seconds, no registration required.
Choose an accounting firm
Compare firms by specialization, city, and ratings. You contact the selected firm directly.
Audyt i Księgowość Gdańsk
Audyt finansowy, due diligence, księgowość pełna dla spółek. Obsługa holdingów i grup kapitałowych.
Biuro Rachunkowe Kraków
Kadry, płace i księgowość dla małych firm. PPK, umowy cywilnoprawne, rozliczenia miesięczne.
Księgowość Warszawa Centrum
Pełna obsługa księgowa dla JDG i spółek. Rozliczenia VAT, ZUS, PIT, CIT. Konsultacje online i w biurze.
