Polish net-salary calculator
Estimate the take-home pay of an employment contract (umowa o pracę, gross→net): ZUS contributions, the health contribution and the PIT advance are deducted, net of tax-deductible costs and the under-26 relief. Separate calculators cover mandate (umowa zlecenie) and specific-work (umowa o dzieło) contracts. Results are estimates based on the rates in force for 2026.
- Net, ZUS contributions and PIT — line by line
- No registration and no hidden costs
- In Polish and English
Quick calculation
Enter the monthly gross salary from an employment contract — the calculator instantly shows the take-home net, the ZUS social contributions, the health contribution and the PIT advance. Results are estimates, not a basis for an official decision.
The gross amount from the employment contract, per month
Assumption: an employment contract, PIT-2 filed — your situation may differ.
Take-home (net)
Take-home (net): 5 783,91 zł- Take-home (net)5 783,9172%
- ZUS contributions (employee)1 718,0921%
- PIT (advance)498,006%
- Gross salary (monthly)
- 8 000,00 zł
- Social contributions (ZUS)
- 1 096,80 zł
- Health contribution
- 621,29 zł
- Tax-deductible costs (KUP)
- 250,00 zł
- PIT advance
- 498,00 zł
The health contribution (9%) is not deductible from PIT (rule in force since 2022).
Notes on the calculation (3)
Tax-deductible costs (250,00 zł/month) for 2026 — not confirmed against a primary source (low confidence).
Tax-reducing amount applied (300,00 zł/month, via PIT-2).
The employer-side cost is not computed (v1: employee net take-home only).
On a civil-law contract the payer withholds contributions and the PIT advance straight from the income, before the money reaches your account. What lands is the net — the contributions and tax have already been paid on your behalf to ZUS and the tax office.
That is why the amount in the contract says little about what actually remains. This calculator breaks the path from income to net down into its parts: employee social-security contributions, the health contribution, tax-deductible costs and the PIT advance — line by line.
Results are estimates based on the rates in force for 2026, not a basis for an official or tax decision. They show how a contract settlement is built up.
- 32%
- Top PIT rate
- 13,71%
- ZUS contributions — your share
- 4 806,00 zł
- Minimum wage 2026
How it works
Three steps to a first, honest number — no registration.
- 1
Enter the income
The contract amount is enough for a first estimate — nothing else is required.
- 2
See the breakdown
ZUS contributions and the PIT advance with tax-deductible costs — line by line instead of a single number.
- 3
Net take-home
The take-home amount shown instantly, beside the split into contributions and tax.
How the deduction is calculated
Social-security contributions come off the income first, then the health contribution, and only on what remains (after tax-deductible costs) is the PIT advance charged:
- ZUS contributions (employee share) — the share the mandate worker bears — around 13,71% of income in total; sickness insurance is voluntary.
- Health contribution — 9% on income after social contributions; since 2022 it is no longer deductible from PIT.
- Tax-deductible costs (KUP) — for a mandate contract 20% of income after contributions; they lower the tax base before PIT is charged.
- PIT scale — an advance on the scale, from 12% to 32%; the under-26 relief zeroes PIT until age 26 within the annual limit of 85 528 zł.
On the tax base (income − contributions − costs), PIT is charged on the scale: 12% up to the threshold and 32% on the excess. Not every złoty is taxed the same — a higher income only lifts the excess into the higher bracket, not the whole income.
The under-26 relief covers income from a mandate contract concluded with a business, but not self-employment or a specific-work contract. The calculator flags such boundaries rather than quietly applying an exemption where none is due.
The rates here are those in force for 2026, from the sources cited on each page, but nobody has signed them off. For official amounts, check the cited source, your employer or the tax office.
Mandate vs specific-work — two different contribution bases
A mandate contract and a specific-work contract settle differently, and that is a difference worth seeing up front. A mandate contract is generally subject to social and health insurance (sickness voluntary), so contributions come off the income before PIT is charged.
A specific-work contract generally carries no ZUS and no health contribution — its net then depends only on PIT after tax-deductible costs. That is why the same income yields a different take-home on one contract versus the other.
The calculator shows both paths separately, each with its own split into contributions and tax — without mixing rates that in reality belong to different systems.
Explore the tools
Topic pages — each covers one subject.
Mandate contract
ZUS contributions (employee share), 20% costs and PIT — with the under-26 relief.
Specific-work contract
No ZUS or health — 20% or 50% costs (copyright) and PIT only.
ZUS contributions
Pension, disability, sickness and health — the employee share and the full rate.
PIT scale
Two brackets, from 12% to 32%, with the tax-free and tax-reducing amounts.
Minimum wage
A single value for 2026 — 4 806,00 zł monthly and 31,40 zł per hour.
Frequently asked questions
Answers about mandate contracts, specific-work, ZUS and the under-26 relief.
The under-26 relief and the right comparison
People under 26 benefit from the under-26 relief: 0% PIT up to an annual limit of 85 528 zł. Note — the relief covers employment and a mandate contract with a business, but not a specific-work contract or self-employment, so for a specific-work author PIT is charged normally.
A pupil or student under 26 on a mandate contract is additionally exempt from social and health contributions — combined with the relief, that is the classic case where gross equals net.
The real comparison only holds when you set net against net — not gross against gross, and certainly not a Polish gross against a net from abroad. That first, honest number is exactly what the calculator gives you.
Frequently asked questions
These answers cover the common cases, not every situation.
Ready?
Work out your net in a few seconds
Enter the contract amount and see the take-home net, the ZUS contributions and the PIT — no registration.