Frequently asked questions

They are three different contribution-and-tax regimes. An employment contract carries full insurance — the employee share is, per industry sources, 13,71% of social contributions plus 9% health in total — and PIT on the scale. A mandate contract has pension, disability, accident and health compulsory, and sickness voluntary. A specific-work contract generally carries no ZUS and no health — only PIT. That is why the same amount leaves a different take-home on each.

Because different things come off the income. On a mandate, first social contributions (the employee share), then health, and finally PIT after tax-deductible costs. On a specific-work contract there is no ZUS or health, so net depends only on PIT. The same income therefore leaves a higher net on a specific-work contract than on a mandate — but a specific-work contract builds no social insurance.

At the same income, usually a specific-work contract, because it carries no ZUS or health — only PIT after costs (20% or 50% on copyright). That is not “free gain,” though: a specific-work contract provides no pension, disability or health insurance. The calculator shows each contract’s net separately so they can be compared honestly.

First social contributions — the employee share, per industry sources about 13,71% in total (pension 9,76%, disability 1,5%, sickness 2,45%, with sickness voluntary). Then the 9% health contribution on income after contributions. Finally the PIT advance after tax-deductible costs of 20%.

No — sickness (2,45%) on a mandate is voluntary. Without it there is no right to sickness benefit, but the take-home is slightly higher. Pension, disability, accident and health are compulsory as a rule.

On a specific-work contract costs are 20% of income, or 50% on copyright transfer. The higher copyright costs have an annual cap of 120 000 zł, though: above it, documented actual costs apply instead. The calculator warns when the cap is exceeded.

No. Since 2022 the health contribution (9%) is no longer deductible from PIT — it is a pure cost. The calculator does not reinstate the old deduction, which would overstate the net.

People who have not turned 26 pay 0% PIT up to an annual income limit of 85 528 zł. The relief covers employment and a mandate contract concluded with a business, but not a specific-work contract or self-employment. It is one of the few values that comes from a primary source, so we state it plainly.

No. A pupil or student under 26 on a mandate contract is fully exempt from social and health contributions. Combined with the under-26 relief, that is the classic case where gross equals net.

Employee Capital Plans work on auto-enrolment with a right to opt out: by default the employee’s basic contribution is 2% of pay, but you can file a resignation declaration that zeroes it (you then lose the employer and state top-ups). The calculator models PPK as optional and does not assume the contribution is taken.

The calculator uses the rates in force for 2026, from the sources cited on each page, but nobody has signed them off. Some figures (the employee ZUS shares, the PIT scale) rest on industry sources, because the primary sources were not read this round. For official amounts, check the cited source, your employer or the tax office.

Because they rest on different sources. The minimum wage, the annual 30× cap and the under-26 relief come from primary sources. The employee ZUS shares and the PIT scale come from industry sources (medium confidence). The higher out-of-town cost and the reduced PPK rate for low earners are unresolved, so we deliberately do not state them as figures.