About

What Pensomat is

Pensomat is a net-salary calculator for Poland. It is meant above all for people working on civil-law contracts — the mandate contract (umowa zlecenie) and the specific-work contract (umowa o dzieło) — so that before you sign, you can see how much of a gross amount actually lands in your account.

The calculation starts from the income and deducts what is really withheld in Poland: social-security contributions (the employee share — pension, disability and sickness), the health contribution, and the income-tax advance on the scale, allowing for tax-deductible costs. How much is left in hand depends above all on the contract type.

Why the contract type changes everything

In Poland the same money settles quite differently depending on the contract. A mandate contract is generally subject to social and health contributions (sickness voluntary), so contributions come off the income before tax is charged. A specific-work contract generally carries no ZUS and no health contribution — net then depends only on PIT after tax-deductible costs. That is why the same amount leaves more in hand on a specific-work contract than on a mandate — but a specific-work contract builds no insurance. The calculator shows both paths separately, so they can be compared honestly.

On top of that come cases that are easy to miss: a pupil or student under 26 on a mandate is exempt from contributions, the under-26 relief zeroes PIT until age 26 within an annual limit, and on creative work the deductible costs can be higher on copyright transfer. The calculator flags these boundaries rather than quietly applying a relief where none is due.

Our promise: honest numbers

One rule stands above the rest: no number here is invented. Every rate and every amount can be traced to a source, with the date it was last checked. What we could not confirm against a primary source we mark as unconfirmed or leave out — we would rather write less than something that does not hold up. Some figures (the employee contribution shares, the PIT scale) rest for now on industry sources, because the primary sources were not read this round — and there the prose is suitably cautious.

The figures shown are the rates in force for 2026, taken from the sources named above: ZUS, the Ministry of Finance, PFR Portal PPK and the Journal of Laws. Two limits go with that, and the footer of every page says so: if a rule changed recently it may not be reflected here yet, and nobody has signed the figures off. For a binding amount, turn to the cited source, your employer or the tax office. No model declares a rate correct on its own.

The figures this site rests on were gathered: Jul 2026. Beside each value will stand its source and the date it was last checked.

Who we write for

We write in plain, practical language, without needless jargon: the aim is that in a few minutes you get a rough but honest picture of your settlement — how much is left in hand, and why. The site is available in Polish and English; amounts are formatted the Polish way (for example “4 806,00 zł”) in every language, for consistency.

Disclaimer

The results are for information. Pensomat does not replace a tax adviser, an accounting office, or ZUS and the tax office — for a binding settlement, turn to them. How Pensomat handles analytics and advertising cookies is set out on the privacy and cookie pages.

This page describes how the calculator is built and where its data comes from. It is not a complete account of Polish payroll law.