Umowa zlecenie calculator (Poland) 2026
From 5,000 zł gross on an umowa zlecenie (as the sole insurance title, without the sickness contribution, with PIT-2), around 3,912 zł is left as take-home. For a student under 26, gross equals net – no contributions or tax. Enter the gross amount and mark your situation.
Take-home: PLN 3,911.67
Net share: 78.2% · Principal's cost: PLN 6,024.00
| Contractor | |
|---|---|
| Pension contribution | PLN 488.00 |
| Disability contribution | PLN 75.00 |
| Sickness contribution | PLN 0.00 |
| Health contribution | PLN 399.33 |
| Flat-rate costs 20% | PLN 887.40 |
| PIT advance | PLN 126.00 |
| Take-home | PLN 3,911.67 |
| Principal | |
|---|---|
| Pension contribution | PLN 488.00 |
| Disability contribution | PLN 325.00 |
| Accident contribution | PLN 83.50 |
| Labour Fund | PLN 122.50 |
| Guarantee Fund (FGŚP) | PLN 5.00 |
| Principal's cost | PLN 6,024.00 |
This calculation is indicative and assumes the umowa zlecenie is the sole insurance title and that the contribution base is at least the minimum wage. It ignores overlapping titles, 50% authorial costs, PPK and preferential contributions.
How pay from an umowa zlecenie is worked out in 2026
The calculator assumes the zlecenie is the person's sole insurance title. Compulsory pension 9.76% and disability 1.5% are deducted from gross, plus the voluntary sickness contribution 2.45% if selected. The health contribution is 9% of gross minus social contributions and is not tax-deductible.
The tax base is gross minus social contributions minus 20% flat-rate costs. The PIT advance is 12% (32% above 120,000 zł a year), reduced by 300 zł a month if PIT-2 was filed. A student under 26 with valid status is exempt from all ZUS contributions, including health.
Examples: gross amount → take-home (sole title, no sickness, with PIT-2, 2026)
| Gross amount | Take-home |
|---|---|
| PLN 4,806.00 | PLN 3,772.00 |
| PLN 6,000.00 | PLN 4,634.20 |
| PLN 8,000.00 | PLN 6,079.27 |
| PLN 10,000.00 | PLN 7,523.34 |
| PLN 13,000.00 | PLN 9,690.94 |
| PLN 20,000.00 | PLN 13,907.68 |
FAQ
What is take-home pay from a 5,000 zł gross umowa zlecenie?
About 3,912 zł with the zlecenie as the sole insurance title, without the voluntary sickness contribution and with the tax-reducing amount (PIT-2). With the sickness contribution, about 3,812 zł.
Do students pay contributions on an umowa zlecenie?
No. A student under 26 with valid status is exempt from all ZUS contributions, including health. With youth relief, gross equals net.
How does youth relief work on a zlecenie?
Revenue up to 85,528 zł a year for people under 26 is exempt from PIT. ZUS and health contributions are still deducted.
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Last updated: 10 September 2026