How it works
This Poland salary calculator turns a monthly brutto (gross) salary on an umowa o pracę into netto (take-home) pay under the 2026 rules. It follows the way a Polish payroll department works: social contributions first, then the health contribution, then the PIT advance.
How gross becomes net in Poland
- ZUS employee contributions on the full gross: pension (emerytalna) 9.76%, disability (rentowa) 1.5% and sickness (chorobowa) 2.45%, 13.71% in total. Pension and disability stop for the year once your gross reaches the annual cap of PLN 282,600 (30 × the forecast average wage of PLN 9,420); sickness has no cap.
- Health contribution (zdrowotna) of 9% of gross minus the ZUS contributions above. It is no longer deductible from tax.
- Tax-deductible costs (koszty uzyskania przychodu): PLN 250 a month, or PLN 300 if you work outside the place you live.
- PIT advance: 12% of (gross − ZUS − costs), rounded to whole PLN, and 32% on taxable income above PLN 120,000 a year. The tax-reducing amount of PLN 3,600 a year (PLN 300 a month) is applied if you have filed a PIT-2 form with your employer.
- Under-26 relief: employment income up to PLN 85,528 a year is exempt from PIT.
- PPK (Employee Capital Plans): your 0.5–2% contribution is deducted from net pay; the 1.5% your employer adds is taxed as your income.
netto = brutto − ZUS (13.71%) − zdrowotna (9%) − PIT − PPK
- health base = brutto − ZUS contributions
- PIT = 12% × (brutto − ZUS − costs) − PLN 300 per month; 32% above PLN 120,000 taxable per year
Worked examples (2026, PIT-2 filed, no PPK)
- PLN 9,000 brutto a month (the default): ZUS PLN 1,233.90 (878.40 + 135.00 + 220.50), health PLN 698.95, PIT about PLN 602, so net is about PLN 6,465 a month. The extra PLN 100 of gross keeps only about PLN 68 (a marginal burden of 31.8%).
- PLN 15,000 brutto a month: taxable income crosses PLN 120,000 in October, so the 32% rate applies to the last months. Net is PLN 120,198 for the year, an average of about PLN 10,016 a month, although the real payslips from October are lower.
- PLN 30,000 brutto a month: the pension and disability cap of PLN 282,600 is reached in October, so contributions stop and net pay jumps. Net is PLN 216,982 for the year, about PLN 18,082 a month on average.
What this calculator leaves out
It covers a standard employment contract with one employer for the whole year. Joint filing with a spouse, child relief, the internet and other annual deductions, civil-law contracts (umowa zlecenie, umowa o dzieło), sickness pay, multiple employers, employer-side costs and the PPK subsidies from the state are not modelled. The annual PIT return can change the final tax. Amounts can differ by a few zloty from a payslip because payroll rounds every month.