Polish salary calculator 2026: gross to net
Enter a gross amount and the calculator shows your take-home pay on an employment contract (umowa o pracę) or a mandate contract (umowa zlecenie) in 2026. ZUS contributions, health insurance and the PIT advance are computed the way payroll does it, month by month — with the 32% bracket, the 30× ZUS cap, the youth relief and PPK.
Yearly average: PLN 5,783.91
| Gross | PLN 8,000.00 |
|---|---|
| Pension contribution (9.76%) | − PLN 780.80 |
| Disability contribution (1.5%) | − PLN 120.00 |
| Sickness contribution (2.45%) | − PLN 196.00 |
| Health insurance (9%) | − PLN 621.29 |
| PIT advance | − PLN 498.00 |
| Net | PLN 5,783.91 |
Employer's cost: PLN 9,638.40
For information only: we assume a full-time job, a 1.67% accident rate and no other deductions. 2026 rates per ZUS and the Ministry of Finance.
How we compute net pay
- 1.
From the gross we deduct social contributions: pension 9.76%, disability 1.5% and sickness 2.45% (13.71% in total).
- 2.
Health insurance is 9% of the gross minus the social contributions. It does not reduce the tax.
- 3.
Tax base = gross − social contributions − costs of earning income (PLN 250, PLN 300 when commuting), rounded to full złoty.
- 4.
PIT advance = 12% of the base − PLN 300 (with PIT-2); above PLN 120,000 of annual base — 32%.
- 5.
People under 26 pay no PIT on income up to PLN 85,528 a year (youth relief), but ZUS and health contributions still apply.
How much is it net? Popular gross amounts
- PLN 4,806PLN 3,606
- PLN 5,000PLN 3,738
- PLN 5,500PLN 4,079
- PLN 6,000PLN 4,420
- PLN 6,500PLN 4,761
- PLN 7,000PLN 5,102
- PLN 7,500PLN 5,442
- PLN 8,000PLN 5,784
- PLN 8,500PLN 6,125
- PLN 9,000PLN 6,465
- PLN 9,500PLN 6,806
- PLN 10,000PLN 7,147
- PLN 10,500PLN 7,488
- PLN 11,000PLN 7,829
- PLN 11,500PLN 8,169
- PLN 12,000PLN 8,510
- PLN 12,500PLN 8,851
- PLN 13,000PLN 9,192
- PLN 13,500PLN 9,533
- PLN 14,000PLN 9,873
- PLN 14,500PLN 10,215
- PLN 15,000PLN 10,556
- PLN 15,500PLN 10,896
- PLN 16,000PLN 11,237
- PLN 16,500PLN 11,577
- PLN 17,000PLN 11,919
- PLN 17,500PLN 12,260
- PLN 18,000PLN 12,600
- PLN 18,500PLN 12,941
- PLN 19,000PLN 13,283
- PLN 19,500PLN 13,623
- PLN 20,000PLN 13,964
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Frequently asked questions
How do I calculate net from gross salary in Poland in 2026?
Deduct the employee's ZUS contributions (13.71%) from the gross, then 9% health insurance on the amount after contributions and the PIT advance: 12% of the base (gross minus contributions and PLN 250 costs) reduced by PLN 300 with PIT-2 filed. The calculator does it automatically, including the later months of the year.
What is the net minimum wage in Poland in 2026?
The 2026 minimum wage is PLN 4,806 gross. On an employment contract with standard costs and PIT-2 filed that is about PLN 3,605.85 take-home. The employer's cost of such a job is about PLN 5,790 a month.
Why does net pay drop at the end of the year?
Once the tax base since January exceeds PLN 120,000, the PIT advance on the excess rises from 12% to 32%. Very high earners see the opposite too: above PLN 282,600 of income (the 30× cap) the pension and disability contributions stop, so net pay rises again.
Does a person under 26 pay tax on their salary in Poland?
No, on an employment or mandate contract as long as their income in the year stays within PLN 85,528 — that is the youth relief (PIT-0). ZUS and health contributions are deducted as usual, so net pay rises less than the missing tax alone would suggest.
How does a mandate contract differ from an employment contract in net pay?
On a mandate contract the costs of earning income are 20% of the amount after contributions (instead of PLN 250) and the sickness contribution is voluntary. Pupils and students under 26 on a mandate contract pay no ZUS and no tax, so they keep the whole amount. In return a mandate contract gives no paid leave or notice period.