Poland Salary Calculator 2026 (Gross to Net, Employment Contract)
Work out your Polish net pay from an employment contract (umowa o pracę) in 2026: ZUS, the health contribution, the PIT advance, and take-home.
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How to use the Poland Salary Calculator
- 01
Enter your gross monthly salary from an employment contract.
- 02
Tick whether you filed a PIT-2 and whether you are enrolled in PPK.
- 03
See the ZUS contributions, the PIT advance, and your net take-home pay.
How the calculator works
Enter your gross salary from an employment contract and the tool computes the ZUS contributions, the health contribution, the PIT advance, and your net take-home for 2026. It also shows the employer's side.
Everything runs in your browser and nothing is uploaded.
Gross to net, step by step
First the ZUS social contributions come off the gross. The 9% health contribution is then charged on what remains. Next the PIT advance is worked out on the base after contributions and the 250 PLN standard cost, applying the tax-free amount. What is left is your net pay.
The employer's cost
Your employer pays more than your gross. On top of the salary it funds its own ZUS contributions (pension, disability, accident), the Labour Fund, and FGSP, plus a 1.5% PPK top-up if you are enrolled. The calculator shows this total cost, which is useful when comparing an employment contract with a B2B contract.
An estimate, not advice
The result is for a standard employment contract with standard costs. Your real pay can differ, for example with higher costs, the relief for under-26s, or joint filing. Treat it as a guide, not tax advice.
Frequently asked questions
How much net is 4,806 PLN gross in 2026?
From the 2026 minimum wage of 4,806 PLN gross, about 3,605.85 PLN net remains. ZUS contributions (13.71% in total), the 9% health contribution, and the PIT advance after the tax-free amount are deducted.
What is deducted from a Polish salary?
An employee pays ZUS social contributions: pension 9.76%, disability 1.5%, and sickness 2.45%, which is 13.71% in total. On top of that is a 9% health contribution, charged on pay after the social contributions. Since 2022 the health contribution is no longer deductible from income tax.
What is PIT-2 and the tax-free amount?
PIT-2 is a declaration that lets your employer reduce the monthly PIT advance by 300 PLN, which is one twelfth of the 30,000 PLN annual tax-free amount. Without a PIT-2 the monthly advance is higher and you recover the difference in your annual return.
When does the 32% rate apply?
The higher 32% rate applies to taxable income (after contributions and costs) above 120,000 PLN a year. Up to that threshold the rate is 12%. The calculator applies both bands.
Does PPK lower my net pay?
Yes. The standard employee PPK contribution is 2% of gross and comes out of your pay. The employer adds 1.5%, but that top-up is taxed as your income, so it slightly raises the PIT advance.
This tool is for general information only and is not financial, tax, or legal advice. Results are estimates that depend on your situation and current rules, so check the official source or a qualified professional before you act.