Net Salary Calculator 2026 – Poland

How to calculate net salary from gross step by step

Converting gross pay to net pay always follows the same order. The calculator does every step at once, but if you want to check the figure on your payslip by hand, work through it like this:

• Deduct ZUS social contributions of 13.71% from the gross salary (pension 9.76%, disability 1.5%, sickness 2.45%).
• Calculate health insurance of 9% on what remains — its base is gross pay minus social contributions, and it is not deductible from tax.
• Work out the tax base: gross pay minus social contributions minus the flat cost allowance of PLN 250 (or PLN 300 when commuting from another town), rounded to whole złoty.
• Calculate the 12% tax advance (32% above a monthly base of PLN 10,000), deduct the PLN 300 tax-reducing amount under PIT-2, and net pay is gross minus social contributions, health insurance and the tax advance.

When you cross the tax threshold and pay 32%

The 2026 tax scale has two bands: 12% up to a tax base of PLN 120,000 a year and 32% on the part above it. In monthly payroll that corresponds to a base of roughly PLN 10,000 — only above that does the employer withhold the higher advance.

The higher rate never applies to the whole income, only to the part above the threshold. An employee with a monthly base of PLN 12,000 therefore pays 32% on just the PLN 2,000 of excess, while the rest stays in the 12% band. The threshold is also tracked cumulatively from the start of the year, so on a steady salary the higher advance only appears in the second half of the year.

The PLN 30,000 tax-free amount and the PIT-2 declaration

The tax-free amount (kwota wolna) is PLN 30,000 a year. In monthly payroll it appears as a tax-reducing amount of PLN 300 (PLN 3,600 a year), which the employer only applies once a PIT-2 declaration has been filed.

PIT-2 can be split between at most three payers, but the total never exceeds PLN 300 a month. That is exactly why two people on identical gross salaries can receive different amounts — one has filed PIT-2 and the other has not. You can switch this amount on and off in the calculator and see the difference immediately.

The under-26 exemption and the net minimum wage in 2026

Employees who have not turned 26 pay no income tax on employment revenue up to PLN 85,528 a year. The exemption covers tax only — ZUS contributions of 13.71% and health insurance of 9% are still withheld, so the payslip is not entirely deduction-free.

From 1 January 2026 the minimum wage is PLN 4,806 gross, or roughly PLN 3,605.85 net per month with the standard cost allowance and PIT-2 filed. The minimum hourly rate is PLN 31.40 gross. Tick the under-26 exemption and the calculator will show how much higher the pay is without the tax advance.

Employer cost: what an employee costs in 2026

The total cost of employment is what the employer actually spends on one role: gross salary plus employer contributions of roughly 20.48% — pension 9.76%, disability 6.5%, accident 1.67%, the Labour Fund 2.45% and FGŚP 0.10%. At the minimum wage of PLN 4,806 gross the employer cost is PLN 5,790.28.

The gap between employer cost and take-home pay is useful in salary negotiations and when comparing an employment contract with a B2B contract. This calculator always shows the employer cost next to the net salary, and the same calculation is available for Czechia, Slovakia and the United Kingdom, so a Polish payslip can be compared directly with a foreign one.

What is the net minimum wage in Poland in 2026?

The minimum wage of PLN 4,806 gross works out at roughly PLN 3,605.85 net per month (with the standard cost allowance and PIT-2). The minimum hourly rate is PLN 31.40 gross.

How much are employee contributions in Poland in 2026?

ZUS social contributions total 13.71% (pension 9.76%, disability 1.5%, sickness 2.45%), plus 9% health insurance on the base after deducting social contributions. The health contribution is not tax-deductible.

How do I work out net pay when I know the gross figure?

Deduct social contributions of 13.71% from gross, calculate 9% health insurance on what remains, and set the tax base as gross minus social contributions minus the PLN 250 flat cost allowance. Deduct the PLN 300 tax-reducing amount under PIT-2 from the 12% advance. Whatever is left of the gross after contributions and the advance is the net salary.

What is the difference between gross and net salary?

Gross is the figure agreed in the employment contract, before deductions. Net is what the employee receives in their account — gross reduced by ZUS contributions, health insurance and the income tax advance. The third figure is the employer cost: gross increased by the employer's own contributions.

When does the 32% tax rate apply in Poland?

To the part of the tax base above PLN 120,000 per year (roughly PLN 10,000 per month). Below that the rate is 12%. Income above PLN 1 million is additionally subject to the 4% solidarity levy, which the calculator does not include.

What is the ulga dla młodych?

Employees under 26 pay no income tax on employment revenue up to PLN 85,528 per year. ZUS and health contributions are still withheld from exempt revenue, so the payslip is not entirely deduction-free.

What are the tax-free amount and the PIT-2 declaration?

The tax-free amount is PLN 30,000 per year. In the monthly payroll it appears as a PLN 300 tax-reducing amount, which the employer deducts from the tax advance if the employee has filed a PIT-2 declaration.

How much does an employee cost the employer?

The total cost is the gross salary plus employer contributions of roughly 20.48% (pension 9.76%, disability 6.5%, accident 1.67%, the Labour Fund 2.45% and FGŚP 0.10%). At the minimum wage of PLN 4,806 gross the employer cost is PLN 5,790.28. The calculator shows it next to the net salary.

Why do two people on the same gross salary take home different amounts?

Most often because one has filed a PIT-2 declaration and claims the PLN 300 monthly tax-reducing amount while the other has not. The under-26 exemption, the higher PLN 300 cost allowance for commuting from another town, and crossing the tax threshold during the year all make a difference too.