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Polish Net Salary Calculator 2026: Gross to Net Pay

Work out 2026 net pay in Poland from a gross salary: employee ZUS, the 9% health contribution, PIT, the under-26 relief and employer cost.

Polish Net Salary Calculator

Estimate for tax year 2026, for an employment contract (umowa o pracę).

Read as a yearly or monthly figure according to the choice above. A monthly figure is multiplied by 12; every result is annual.

Employment income received before the 26th birthday is free of income tax up to 85,528 PLN a year. Social and health contributions are still owed on all of it.

Sets the flat employee-cost deduction (koszty uzyskania przychodu): 250 PLN a month locally, 300 PLN for a workplace in another town.

Paid by the employer only, so it changes the cost of employment and not the net pay. The real rate is set by the employer's industry risk category, between 0.67% and 3.33%.

Results

Net salary per year
PLN 85,762.68
Net per month (average)
PLN 7,146.89
Average deduction rate
28.5%

Income tax and health

Gross salary per year
PLN 120,000.00
Tax base (rounded to whole zloty)
PLN 100,548.00
Income tax (PIT)
PLN 8,466.00
Health contribution
PLN 9,319.32

The health contribution is 9% of the salary left after the employee's social contributions. Since 2022 it cannot be deducted from income tax, so it is not subtracted a second time in the tax base above.

Employee ZUS contributions

Retirement (emerytalna)
PLN 11,712.00
Disability (rentowa)
PLN 1,800.00
Sickness (chorobowa)
PLN 2,940.00
Employee contributions, total
PLN 16,452.00
All deductions, total
PLN 34,237.32

Employer ZUS costs

Retirement (emerytalna)
PLN 11,712.00
Disability (rentowa)
PLN 7,800.00
Accident (wypadkowa)
PLN 2,004.00
Labour and Solidarity Fund
PLN 2,940.00
Guaranteed Benefits Fund (FGŚP)
PLN 120.00
Total employer cost
PLN 144,576.00

Where these figures come from

Every rate, band and ceiling used for tax year 2026, with the provision that sets it and the date it took effect.

What this calculator cannot know

  • This is an estimate for tax year 2026, not a payslip and not a tax return. The exact figures depend on details a single salary number does not carry.
  • It computes the year as a whole with the standard deductions. The monthly figure shown is the yearly net divided by 12, so a real payslip will differ month to month.
  • It assumes one employer and no other income: no second contract, no self-employment, no capital or rental income, and no benefits in kind.
  • It covers an employment contract only. Umowa zlecenie, umowa o dzieło, B2B and director's fees use different contribution and tax rules.
  • It does not model PPK (employee capital plans). An enrolled employee pays their own contribution out of net pay and is taxed on the employer's contribution, so their real net pay is lower than the figure shown.
  • The 4% solidarity levy on income above 1,000,000 PLN a year is out of scope. It is assessed separately after the year ends, not through payroll.
  • The annual contribution ceiling is applied to the whole year at once. Real payroll applies it month by month, so the two can differ by a few grosz in the month the ceiling is crossed.
  • The employer total charges every levy on the whole salary, so it is an upper bound rather than an exact cost. The Labour Fund and Solidarity Fund contribution is not due for a month whose contribution base is below the minimum wage, and neither it nor the Guaranteed Benefits Fund contribution is due for an employee who has reached 55 (women) or 60 (men). Neither exemption is modelled here, and neither one touches net pay.
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Documentation

A Polish net salary calculator turns a gross salary (wynagrodzenie brutto) into take-home pay (wynagrodzenie netto) by subtracting social insurance contributions, the health contribution and income tax. This tool does that for tax year 2026 under an employment contract (umowa o pracę), and shows each deduction on its own together with what the employer pays on top.

What the calculator asks for

  • Gross salary in zloty, per year or per month. A monthly figure is multiplied by 12, and every result is yearly. The limit is 100,000,000 PLN a year.
  • Whether the employee is under 26, which switches on the ulga dla młodych relief.
  • Place of work: the same town as home, or another town with no separation allowance. This sets the flat employee-cost deduction.
  • The employer's accident insurance rate, from 0.67% to 3.33%. It is an input because it follows the employer's industry risk category. The tool starts at 1.67%, and that value can be replaced with the real one.

Every other number is a published rate, listed below with its source.

How net salary in Poland is calculated

Three things come off the gross salary, in order, because each is worked out from what the ones before it leave behind.

N=G−Z−H−PN = G - Z - H - P

where N is the net salary, G the gross salary, Z the employee's ZUS social contributions, H the health contribution and P the income tax (PIT). All figures are yearly.

Employee ZUS contributions

Three branches come out of the employee's pay: retirement (emerytalna) at 9.76%, disability (rentowa) at 1.5% and sickness (chorobowa) at 2.45%.

C=min⁡(G, L)×r100C = \min(G,\,L) \times \frac{r}{100}

where C is one branch's yearly contribution, r its rate in percent and L the annual contribution ceiling, 282,600 PLN for 2026. Retirement and disability stop accruing once the year's salary passes that ceiling. Sickness has no ceiling, so its base is the whole of G. Each branch is rounded to the grosz on its own.

Health contribution

H=0.09 (G−Z)H = 0.09\,(G - Z)

The health contribution is charged on what the social contributions leave. Since the 2022 reform it cannot be deducted from income tax, so it does not appear again in the tax base.

Tax base and income tax

B=max⁡(0, round⁡(G−X−Zd−K))B = \max\left(0,\ \operatorname{round}\bigl(G - X - Z_d - K\bigr)\right)

where B is the tax base, X the income exempt under the under-26 relief (zero for everyone else), Z_d the deductible social contributions and K the flat employee-cost deduction (koszty uzyskania przychodu): 3,000 PLN a year for someone working in the town they live in, 3,600 PLN for a workplace in another town. The round operation is the whole-zloty rounding of art. 63 § 1 of the Tax Ordinance, which drops a remainder below 50 groszy and rounds 50 groszy or more up.

The scale of art. 27 has two rates. It is written in law as one line minus a fixed amount rather than as three separate bands.

0 & B < 30{,}000 \\[2pt] 0.12\,B - 3{,}600 & 30{,}000 \le B < 120{,}000 \\[2pt] 10{,}800 + 0.32\,(B - 120{,}000) & B \ge 120{,}000 \end{cases}$$ The 3,600 PLN is the tax-reducing amount (kwota zmniejszająca podatek). It cancels exactly the 12% charged on the first 30,000 PLN, which is what makes that much income tax-free. The first line exists because there is no negative income tax. The tax is rounded to a whole zloty as well. ### The under-26 relief Employment income received before the 26th birthday is free of income tax up to 85,528 PLN a year. Social and health contributions are still owed on all of it. $$X = \min(G,\ 85{,}528) \qquad Z_d = Z - \min\!\left(X \times \frac{13.71}{100},\ Z\right)$$ where 13.71% is the three employee rates added together. Deductions belonging to exempt income cannot be claimed against the rest, so the contributions charged on the exempt slice are taken out of the deductible amount first. ### Employer contributions $$U = \min(G,\,L) \times \frac{16.26}{100} + G \times \frac{a + 2.55}{100}$$ where *U* is the employer's yearly cost on top of the salary and *a* the accident insurance rate. The 16.26% is retirement at 9.76% plus disability at 6.5%, capped at the same ceiling as the employee's. The 2.55% is the Labour and Solidarity Fund at 2.45% plus the Guaranteed Benefits Fund (FGŚP) at 0.1%, neither of them capped. These sit outside the gross salary, so they change what the job costs and not what the employee receives. ## Rates, bands and ceilings for 2026 | Figure | Value | Source | In force from | |---|---|---|---| | Tax-free amount | 30,000 PLN | art. 27 ust. 1 PIT Act | 2022-01-01 | | Upper bracket threshold | 120,000 PLN | art. 27 ust. 1 PIT Act | 2022-01-01 | | First tax rate | 12% | art. 27 ust. 1 PIT Act | 2022-07-01 | | Second tax rate | 32% | art. 27 ust. 1 PIT Act | 2009-01-01 | | Tax-reducing amount | 3,600 PLN | art. 27 ust. 1 PIT Act | 2022-07-01 | | Under-26 exemption limit | 85,528 PLN | art. 21 ust. 1 pkt 148 PIT Act | 2019-08-01 | | Employee-cost deduction, local | 3,000 PLN | art. 22 ust. 2 pkt 1 PIT Act | 2020-01-01 | | Employee-cost deduction, another town | 3,600 PLN | art. 22 ust. 2 pkt 3 PIT Act | 2020-01-01 | | Annual contribution ceiling | 282,600 PLN | art. 19 ust. 1 Social Insurance System Act | 2026-01-01 | | Retirement, employee and employer each | 9.76% | art. 22 ust. 1 pkt 1 Social Insurance System Act | 1999-01-01 | | Disability, employee share | 1.5% | art. 22 ust. 1 pkt 2 Social Insurance System Act | 2012-02-01 | | Disability, employer share | 6.5% | art. 22 ust. 1 pkt 2 Social Insurance System Act | 2012-02-01 | | Sickness, employee only | 2.45% | art. 22 ust. 1 pkt 3 Social Insurance System Act | 1999-01-01 | | Accident insurance, reference rate | 1.67% of 0.67% to 3.33% | MPiPS regulation on accident contribution rates | 2018-04-01 | | Labour and Solidarity Fund | 2.45% | ZUS published contribution rates | 2019-01-01 | | Guaranteed Benefits Fund | 0.1% | ZUS published contribution rates | 2006-01-01 | | Health contribution | 9% | art. 79 ust. 1 Health Care Services Act | 2007-01-01 | | Rounding of the tax base and the tax | 1 PLN | art. 63 § 1 Tax Ordinance | 1998-01-01 | The page repeats this table with each row linked to the official text, so a figure can be checked against its statute. The 282,600 PLN ceiling is thirty times the forecast average monthly wage and is reset each year. ## Worked example An employee earns 120,000 PLN a year, is 30, works in the town they live in, and has an employer whose accident rate is 1.67%. 1. The salary is below the 282,600 PLN ceiling, so all of it is the contribution base. Retirement: 120,000 × 9.76% is 11,712 PLN. Disability: 120,000 × 1.5% is 1,800 PLN. Sickness: 120,000 × 2.45% is 2,940 PLN. Together, 16,452 PLN. 2. The health contribution is 9% of the 103,548 PLN left after those contributions, or 9,319.32 PLN. 3. The tax base is 120,000 less those 16,452 PLN and the 3,000 PLN employee-cost deduction, so 100,548 PLN. 4. That lands on the middle line of the scale: 12% of 100,548 is 12,065.76 PLN, less the 3,600 tax-reducing amount, leaving 8,465.76 PLN. Rounded to a whole zloty, the tax is 8,466 PLN. 5. Deductions come to 34,237.32 PLN. Net salary is 85,762.68 PLN a year, or 7,146.89 PLN a month on average, an average deduction rate of 28.53%. 6. The employer pays another 24,576 PLN, so the job costs 144,576 PLN. The same employee under 26 keeps more. The first 85,528 PLN is exempt, 11,725.89 PLN of contributions belong to that slice, and 4,726.11 PLN is left deductible. The tax base falls to 26,746 PLN, below the tax-free amount, so no income tax is due. Net pay rises to 94,228.68 PLN a year, about 7,852.39 PLN a month, and the employer's cost is unchanged. ## What the calculator cannot know The result is an estimate for tax year 2026, not a payslip and not a tax return. It works out the year as a whole with the standard deductions, then divides by 12. Real payroll withholds month by month, and applies the annual ceiling month by month too, so a payslip will differ from that average and the two can part by a few grosz in the month the ceiling is crossed. It assumes one employer and no other income: no second contract, no self-employment, no capital or rental income, no benefits in kind. It covers an employment contract only. Umowa zlecenie, umowa o dzieło, B2B work and directors' fees follow different rules. PPK, the employee capital plan, is not modelled. An enrolled employee pays a contribution out of net pay and is taxed on the employer's contribution, so real net pay is lower than the figure shown. The 4% solidarity levy on income above 1,000,000 PLN a year is out of scope, because it is assessed after the year ends rather than through payroll. The employer total charges every levy on the whole salary, which makes it an upper bound. The Labour and Solidarity Fund contribution is not due for a month whose base is below the minimum wage, and neither it nor the Guaranteed Benefits Fund contribution is due for an employee who has reached 55 for women or 60 for men. Neither exemption touches net pay. ## Frequently asked questions ### Why is the health contribution not subtracted from the income tax? It was until the end of 2021, when 7.75% of the 9% could be credited against the tax. The 2022 reform known as Polski Ład removed that credit, so the contribution now lowers net pay by the whole 9%. ### Does someone under 26 pay ZUS contributions? Yes. The ulga dla młodych covers income tax only. Retirement, disability, sickness and health contributions are charged on the whole salary at any age. In the example above, an employee under 26 on 120,000 PLN still pays 16,452 PLN of social contributions and 9,319.32 PLN of health contribution. ### What happens when a salary passes the annual ceiling? Retirement and disability contributions stop for the rest of the year once the year's pay reaches 282,600 PLN, for the employee and the employer alike. Sickness and health contributions carry on, and so does income tax. Monthly net pay therefore rises in the month the ceiling is crossed and stays higher until January. ### Why does the monthly figure differ from a real payslip? The tool divides the yearly net by 12. An employer computes the tax month by month and applies one twelfth of the tax-reducing amount at a time, if the employee has filed a PIT-2 form. Over a steady year the totals agree closely, but individual months do not. ### Does this work for umowa zlecenie or a B2B contract? No. A civil-law contract has different contribution rules and its sickness insurance is voluntary. Someone on a B2B contract chooses a tax method at registration, such as the flat 19% rate or a lump sum on revenue, and their health contribution is worked out differently as well.