Poland Salary Calculator 2026: Gross to Net

How net pay is worked out in Poland

On an employment contract your employer, acting as the payer, deducts three things from your salary: social security contributions paid to ZUS, the health contribution that goes to the NFZ (National Health Fund), and an advance on income tax paid to the tax office. The order matters, because each one is calculated on a different base.

ZUS and health contributions

First, the employee’s social contributions are taken off the gross amount: pension (emerytalna) 9.76%, disability (rentowa) 1.5% and sickness (chorobowa) 2.45%, 13.71% in total. Pension and disability contributions are only paid up to an annual cap of 30 times the average salary, i.e. 282,600 zł. The 9% health contribution is then charged on what is left. Since 2022 it can no longer be deducted from tax, so it comes entirely out of your pay.

Income tax (PIT)

The tax base is gross pay minus social contributions minus deductible costs: 250 zł a month, or 300 zł if you commute from another town. On a contract of mandate (umowa zlecenie) costs are 20%. The base is rounded to whole złoty and taxed at 12%, rising to 32% once annual income exceeds 120,000 zł. The 30,000 zł tax-free amount works as a 300 zł monthly reduction in tax, provided you have given your employer a PIT-2 form.

People under 26 pay no PIT on earnings up to 85,528 zł a year, but still pay ZUS and health contributions as normal. Child relief (1,112.04 zł a year for each of the first two children, 2,000.04 zł for the third and 2,700 zł for the fourth and each further child) is claimed in the annual tax return; the calculator spreads it over 12 months.

Example: 9,200 zł gross

On an employment contract, aged 26 or over with standard costs, ZUS contributions come to 1,261.32 zł, the health contribution to 714.48 zł and the PIT advance to 623.00 zł. That leaves 6,601.20 zł net in your account. The employer also pays about 20.48% on top (pension 9.76%, disability 6.5%, accident insurance about 1.67%, Labour Fund 2.45%, FGŚP 0.1%), roughly 1,884.16 zł – a total employment cost of about 11,084.16 zł.

What the calculator does not cover

Annual limits (the 120,000 zł threshold, the 30× cap and the youth relief) are spread evenly over 12 months, so the result is an average month over the year rather than a specific payslip. The calculator does not cover 50% author’s costs, overtime, bonuses and benefits in kind, the ZUS exemption for students under 26 on a contract of mandate, or voluntary sickness insurance on a contract of mandate. The 2026 minimum wage is 4,806 zł gross (31.40 zł an hour), which works out at 3,605.85 zł net.