The operator cost used in an AGV business case includes more than gross salary. Separate employment cost, the cost of organising the process and the portion of expenditure that automation can actually avoid.
This is a historical worked example using 2025 contribution conditions. PLN 5,800 gross per month is a calculation assumption, not a verified market-average salary. Use your own payroll data and the rules applicable to the employee when preparing a project assessment.
Salary and employer cost
The example assumes a PLN 5,800 base, a 1.67% accident insurance rate, no Labour Fund/Solidarity Fund or FGŚP exemptions and the employer’s basic contribution for a PPK participant.
| Employer-side item | Assumed rate | Monthly amount |
|---|---|---|
| Old-age pension insurance | 9.76% | PLN 566.08 |
| Disability pension insurance | 6.50% | PLN 377.00 |
| Accident insurance | 1.67% | PLN 96.86 |
| Labour Fund and Solidarity Fund combined | 2.45% | PLN 142.10 |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.10% | PLN 5.80 |
| Basic employer PPK contribution | 1.50% | PLN 87.00 |
| Total on top of gross salary | 21.98% | PLN 1,274.84 |
Employer cost is PLN 7,074.84 per month and PLN 84,898.08 per year, assuming twelve identical months.
ZUS lists the social insurance rates for 2025, including the variation in accident insurance. The 1.67% assumption is not a universal employer rate. Fund rules and exemptions are explained in the ZUS guide, legal position at 1 June 2025.
The 1.5% PPK payment concerns a programme participant; see the official PPK explanation. Employee-funded deductions are not added a second time on top of gross salary.
Process overhead without double counting
Collect replacement and overtime costs, training, medical checks and qualifications, workwear, recruitment, onboarding and the attributable share of HR and supervision.
Paid holiday is already included in annual salary. Absence reduces available working hours; additional expenditure may arise from replacement cover. Do not add the full cost of absence, replacement labour and another general allowance for the same event. Recruitment and employee turnover may also include overlapping costs.
For comparison, use two illustrative aggregate overhead scenarios: 20% and 30% above the PLN 7,074.84 employer cost. These are neither statutory rates nor market averages. Do not add a separate percentage for each overhead item again.
Results in PLN and EUR using one exchange rate
The entire example uses an assumed rate of EUR 1 = PLN 4.25. It is a modelling input, not a quoted current rate or an NBP annual average.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | PLN 5,800.00 | PLN 69,600.00 |
| Employer cost including contributions and PPK | PLN 7,074.84 | PLN 84,898.08 |
| Model with 20% overhead | PLN 8,489.81 | PLN 101,877.70 |
| Model with 30% overhead | PLN 9,197.29 | PLN 110,367.50 |
The overhead scenarios equal approximately EUR 1,998–2,164 per month or EUR 23,971–25,969 per year. Rounding this to EUR 24,000–26,000 describes these assumptions, not the cost of every operator.
The 20–30% uplift is applied to employer cost, not salary. Compared with gross salary alone, the complete model is approximately 46.4–58.6% higher. Annual figures are calculated before final rounding, so multiplying the rounded monthly result by twelve can differ by a few grosz.
From one employee’s cost to AGV payback
Determine the share of tasks automation can take over. Two shifts do not by themselves prove that one robot replaces two full-time positions. Capacity, peak demand, manual load preparation, availability and exception handling all matter.
If people move to other tasks, the released time is an operational benefit. A cash saving requires an expense that can actually be avoided, such as overtime, temporary labour or planned recruitment.
Annual net savings = avoidable annual expenditure in the current process − added annual operating costs of the AGV system.
Simple payback = initial investment ÷ positive annual net savings.
ROI over a stated period = (cumulative net savings in that period − initial investment) ÷ initial investment × 100%.
Do not subtract a full multi-year TCO from one year’s savings. Initial investment and running costs must be evaluated over a consistent period. The AGV ROI guide includes a worked example, ramp-up and sensitivity analysis.
Questions for your own calculation
What does an operator cost at my site?
Use payroll, applicable contributions and measured process costs. The example’s PLN 5,800 salary cannot replace those inputs.
Can automation eliminate all overhead?
No. Some costs remain fixed or are shared across the organisation. Count a saving only where the expenditure will change; show released capacity or operational improvements separately.
How many operators does one robot replace?
There is no fixed ratio. Check transport demand and cycle times with the throughput calculator and develop the financial scenario in the ROI calculator.
Origin of the example
This topic develops the news item published on 22 October 2025, which preserves the illustration and link to Bogumił Zięba’s original commentary. The calculation distinguishes that publication from the explicit model assumptions; it does not update salaries to 2026.