How to calculate your net salary in Poland
- 1.
Choose the direction
Convert gross (brutto) to net (netto), or enter the take-home pay you want and let the calculator find the gross salary to ask for.
- 2.
Enter the amount and month
Type your monthly salary and pick the month - net pay can change during the year, so the result is shown for a specific month.
- 3.
Set your tax options
Choose tax-deductible costs (PLN 250 or 300), whether you filed PIT-2, the youth relief for under 26 and PPK participation.
- 4.
Read the results
Check your take-home pay, ZUS, health contribution and tax, the 12-month table and the total employer cost.
Polish payroll terms explained
Polish job offers almost always quote gross pay (brutto). What lands in your bank account is net pay (netto, “na rękę”), after three kinds of deductions:
- ZUS social security (Zakład Ubezpieczeń Społecznych) - pension 9.76%, disability 1.5% and sickness 2.45% of gross, 13.71% in total. Your employer pays its own, separate share on top of your salary.
- Health contribution (składka zdrowotna) - 9% of gross minus social contributions. It funds public healthcare (NFZ) and has not been deductible from tax since 2022.
- Income tax advance (zaliczka na PIT) - withheld by your employer every month and settled in your annual PIT-37 return.
Other terms you will meet: KUP (koszty uzyskania przychodu, tax-deductible costs) - a flat PLN 250 a month, or PLN 300 if you commute from another town; PIT-2 - a form you give your employer so that each monthly tax advance is reduced by PLN 300 (1/12 of the PLN 3,600 annual tax-reducing amount, which is what makes the first PLN 30,000 of income effectively tax-free); and PPK (Pracownicze Plany Kapitałowe), the workplace pension scheme you are enrolled in automatically unless you opt out.
How net pay is calculated - worked example
Tax base = gross − social contributions − KUP, rounded to whole złoty. Tax = 12% of the base − PLN 300 (with PIT-2). Net = gross − social − health − tax (− your 2% PPK if you take part).
PLN 7,000 gross, January 2026
| Item | Calculation | Amount |
|---|---|---|
| Pension | 7,000 × 9.76% | PLN 683.20 |
| Disability | 7,000 × 1.5% | PLN 105.00 |
| Sickness | 7,000 × 2.45% | PLN 171.50 |
| Health | (7,000 − 959.70) × 9% | PLN 543.63 |
| Tax base | 7,000 − 959.70 − 250 | PLN 5,790 |
| PIT advance | 5,790 × 12% − 300 | PLN 395 |
| Net | 7,000 − 959.70 − 543.63 − 395 | PLN 5,101.67 |
More examples for January 2026 (standard KUP, PIT-2 filed): the minimum wage of PLN 4,806 gives PLN 3,605.85 net; PLN 10,000 gives PLN 7,147.39; PLN 15,000 gives PLN 10,555.58. Without PIT-2, PLN 7,000 gross drops to PLN 4,801.67, and with PPK it is PLN 4,949.67.
Why your net pay changes during the year
Three limits are counted cumulatively from January, which is why the calculator shows all 12 months:
- PLN 120,000 tax threshold - once your year-to-date tax base passes it, the excess is taxed at 32% instead of 12% and net pay drops.
- Contribution cap of PLN 282,600 (30 × the forecast average wage of PLN 9,420) - above it, pension and disability contributions stop for the rest of the year, so net pay goes up again.
- Youth relief limit of PLN 85,528 - under-26s pay no PIT until their revenue reaches this amount.
Example: at PLN 30,000 gross a month, net pay is PLN 20,781.17 from January to April, falls to PLN 15,653.17 from June once the 32% rate kicks in, and rises to PLN 17,646.15 in November and December after the contribution cap is reached in October.
What you cost your employer
On top of gross pay, the employer pays pension 9.76%, disability 6.5%, accident insurance (usually 1.67% in small firms), the Labour Fund 2.45% (when pay is at least the minimum wage) and FGŚP 0.10%, plus 1.5% to PPK if you take part. For PLN 7,000 gross that is PLN 1,433.60 extra, so the total employer cost is PLN 8,433.60 a month. This matters when you compare an employment contract with a B2B contract, where the client pays only your invoice.
The calculator assumes one job, a constant salary for the whole year and no other income. Foreigners who are Polish tax residents follow the same rules; if you are not a tax resident or you are covered by another EU country’s social security (an A1 certificate), your deductions may differ. Legal basis: the Personal Income Tax Act of 26 July 1991, the Social Insurance System Act of 13 October 1998 and the PPK Act of 4 October 2018.
Frequently asked questions
How much is PLN 7,000 gross in net pay in Poland in 2026?
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On an employment contract with standard costs (PLN 250) and PIT-2 filed: PLN 5,101.67 net. ZUS takes PLN 959.70, the health contribution PLN 543.63 and the tax advance PLN 395.
What is PIT-2 and should I file it?
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PIT-2 is a short statement for your employer. With it, each monthly tax advance is reduced by PLN 300, so your net pay is PLN 300 higher. Without it you get the money back only in your annual tax refund. With two or three employers you can split it (PLN 150 or PLN 100 each).
Do foreigners pay the same taxes as Poles?
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Yes, if you are a Polish tax resident (you live in Poland for more than 183 days a year or your centre of life is here). ZUS and health contributions apply to everyone on a Polish employment contract unless an A1 certificate keeps you in another country’s system.
How does the youth relief (PIT-0 for under 26) work?
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People under 26 pay no income tax on employment income up to PLN 85,528 a year. ZUS and the health contribution are still deducted. Above the limit, tax is charged on the excess.
When can I claim PLN 300 tax-deductible costs?
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When you live (permanently or temporarily) outside the town where your workplace is and you do not receive a separation allowance. You confirm this in a statement to your employer.
Why is my salary lower in some months?
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Once your income since January passes PLN 120,000, tax rises from 12% to 32%. Later, after PLN 282,600 of gross pay, pension and disability contributions stop and net pay rises again.
Does the calculator include PPK?
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Yes. Switch PPK on to deduct your 2% from net pay; the employer’s 1.5% is added to your taxable income and to the employer cost.
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