Polish salary calculator – employment contract 2026
Enter your gross salary and tick the options – results update instantly, right in your browser.
Monthly breakdown
- Net – take-home pay from the contract in a given month, without bonuses and allowances (what the salary alone would give).
- Net + extras – net plus bonuses and allowances after tax and PPK and PPE contributions (yours and your employer’s). You fund an IKZE yourself, so it is not an extra.
- Annual average – net + extras plus 1/12 of the refund, or minus 1/12 of the additional tax, from the annual return.
- The tax advance is calculated on the income of a given month, while the tax threshold and the ZUS contribution cap use the year-to-date total. The “?” next to a month explains the changes.
Take-home pay from … gross? Table 2026
Net pay for the most common gross salaries on an employment contract in Poland in 2026. Assumptions: full time, working where you live (costs PLN 250), PIT-2 submitted, no PPK and no reliefs. At higher amounts take-home pay changes during the year (second tax bracket, ZUS contribution cap) – hence the column with the average.
| Gross | Take-home (January) | Take-home annual average | Employee ZUS contributions | Health contribution | PIT advance | Employer cost |
|---|---|---|---|---|---|---|
| PLN 4,806 minimum wage | PLN 3,605.85 | no change | PLN 658.91 | PLN 373.24 | PLN 168.00 | PLN 5,790.28 |
| PLN 5,000 | PLN 3,738.19 | no change | PLN 685.50 | PLN 388.31 | PLN 188.00 | PLN 6,024.00 |
| PLN 5,500 | PLN 4,078.81 | no change | PLN 754.05 | PLN 427.14 | PLN 240.00 | PLN 6,626.40 |
| PLN 6,000 | PLN 4,420.43 | no change | PLN 822.60 | PLN 465.97 | PLN 291.00 | PLN 7,228.80 |
| PLN 6,500 | PLN 4,761.05 | no change | PLN 891.15 | PLN 504.80 | PLN 343.00 | PLN 7,831.20 |
| PLN 7,000 | PLN 5,101.67 | no change | PLN 959.70 | PLN 543.63 | PLN 395.00 | PLN 8,433.60 |
| PLN 7,500 | PLN 5,442.29 | no change | PLN 1,028.25 | PLN 582.46 | PLN 447.00 | PLN 9,036.00 |
| PLN 8,000 | PLN 5,783.91 | no change | PLN 1,096.80 | PLN 621.29 | PLN 498.00 | PLN 9,638.40 |
| PLN 8,500 | PLN 6,124.53 | no change | PLN 1,165.35 | PLN 660.12 | PLN 550.00 | PLN 10,240.80 |
| PLN 9,000 | PLN 6,465.15 | no change | PLN 1,233.90 | PLN 698.95 | PLN 602.00 | PLN 10,843.20 |
| PLN 10,000 | PLN 7,147.39 | no change | PLN 1,371.00 | PLN 776.61 | PLN 705.00 | PLN 12,048.00 |
| PLN 11,000 | PLN 7,828.63 | no change | PLN 1,508.10 | PLN 854.27 | PLN 809.00 | PLN 13,252.80 |
| PLN 12,000 | PLN 8,509.87 | PLN 8,488.87 | PLN 1,645.20 | PLN 931.93 | PLN 913.00 | PLN 14,457.60 |
| PLN 13,000 | PLN 9,192.11 | PLN 8,998.44 | PLN 1,782.30 | PLN 1,009.59 | PLN 1,016.00 | PLN 15,662.40 |
| PLN 14,000 | PLN 9,873.35 | PLN 9,507.18 | PLN 1,919.40 | PLN 1,087.25 | PLN 1,120.00 | PLN 16,867.20 |
| PLN 15,000 | PLN 10,555.58 | PLN 10,016.75 | PLN 2,056.50 | PLN 1,164.92 | PLN 1,223.00 | PLN 18,072.00 |
| PLN 17,000 | PLN 11,919.06 | PLN 11,035.23 | PLN 2,330.70 | PLN 1,320.24 | PLN 1,430.00 | PLN 20,481.60 |
| PLN 20,000 | PLN 13,963.78 | PLN 12,562.03 | PLN 2,742.00 | PLN 1,553.22 | PLN 1,741.00 | PLN 24,096.00 |
| PLN 25,000 | PLN 17,371.97 | PLN 15,204.05 | PLN 3,427.50 | PLN 1,941.53 | PLN 2,259.00 | PLN 30,120.00 |
| PLN 30,000 | PLN 20,781.17 | PLN 18,081.91 | PLN 4,113.00 | PLN 2,329.83 | PLN 2,776.00 | PLN 36,144.00 |
Calculation rules
Employee contributions
- Pension 9.76%, disability 1.5%, sickness 2.45% of the base.
- Health 9% of the base reduced by social contributions (not deductible from tax).
- Annual cap on the pension and disability base: PLN 282,600 – above it only health and sickness contributions remain.
Employer costs
- Pension 9.76%, disability 6.5%, accident (1.67% by default).
- Labour Fund and Solidarity Fund 2.45%, FGŚP (Guaranteed Employee Benefits Fund) 0.10%.
- Employer contributions to PPK (1.5–4%) and PPE (0.1–7%).
Income tax (PIT)
- Tax scale: 12% up to PLN 120,000, 32% above. Tax-free amount PLN 30,000 (tax reduction of PLN 3,600).
- Tax-deductible costs (KUP): PLN 250/month (working where you live) or PLN 300/month; 50% KUP for creative work up to PLN 120,000 per year.
- Tax advances are rounded to whole złoty.
Reliefs
- Under 26, families with 4+ children, return relief (at least 3 years of tax residence abroad), seniors relief (women from 60, men from 65, not receiving a pension) – PIT exemption of income up to PLN 85,528 per year.
- The relief for families with 4+ children does not grow with more children.
- Above the limit only the excess is taxed. Contributions are deducted in proportion to the taxed income, and tax-deductible costs for the whole year, at most up to the amount of that excess (the difference comes back in the annual return).
- 50% costs and income exempt under a relief may not exceed PLN 120,000 combined.
PPK, PPE, IKZE
- Employee contributions to PPK and PPE reduce take-home pay; employer contributions increase taxable income.
- IKZE: limit PLN 11,304 per year, deducted from the PIT base – refund in the annual return.
Joint filing
Tax is calculated as twice the tax on half of the spouses’ combined income. The benefit shows in the annual return – especially when the spouses’ incomes differ a lot.
Frequently asked questions
What is the minimum wage take-home pay in Poland in 2026?
The minimum wage in 2026 is PLN 4,806 gross, which gives PLN 3,605.85 take-home (costs PLN 250, PIT-2 submitted, no PPK). It costs the employer PLN 5,790.28 per month.
How much is PLN 10,000 gross after tax?
On an employment contract PLN 10,000 gross leaves you PLN 7,147.39 net (costs PLN 250, PIT-2). If you are in PPK with a 2% contribution, you take home PLN 6,929.39 – the difference goes to your PPK account.
At what salary do you reach the second tax bracket?
The 32% rate applies to income above PLN 120,000 per year. Income means revenue minus ZUS contributions and costs, so on employment you exceed the threshold at about PLN 11,880 gross per month.
At PLN 15,000 gross the tax advance rises from October, and in November and December take-home pay is PLN 8,016.58 instead of PLN 10,555.58.
Why does net pay change during the year?
For two reasons. Once you exceed PLN 120,000 of income, the PIT advance rises from 12% to 32%, so your pay drops. Once you exceed PLN 282,600 of revenue (the 30× cap, at about PLN 23,550 gross per month) you no longer pay pension and disability contributions, so your pay rises. The calculator shows this in the monthly breakdown.
How much does it cost an employer to hire someone?
On top of gross pay the employer adds about 20.48%: pension 9.76%, disability 6.5%, accident 1.67%, Labour Fund and Solidarity Fund 2.45% and FGŚP 0.1%. At PLN 8,000 gross the total cost is PLN 9,638.40 per month, plus the employer’s PPK contribution (usually 1.5%) if you are in PPK.
What does submitting PIT-2 give you?
With PIT-2 your employer reduces the tax advance by PLN 300 every month (1/12 of the PLN 3,600 tax-reducing amount), so you take home more during the year. Without PIT-2 you only get this money back in the annual return.
Is joint filing with a spouse worth it?
Yes, when the spouses’ incomes differ a lot and one of you exceeds PLN 120,000. Tax is then calculated as twice the tax on half of the combined income. With incomes of PLN 250,000 and PLN 0 you save PLN 27,600 per year, with PLN 144,000 and PLN 96,000 – PLN 4,800. When you are both in the same bracket, joint filing changes nothing.
How does the relief for young people work?
People under 26 pay no PIT on income up to PLN 85,528 per year from employment and mandate contracts. ZUS and health contributions are deducted as usual. Income above the limit is taxed on the tax scale.
Does the calculator follow Polish rules?
Yes. All amounts are in Polish złoty (PLN) and follow Polish tax and social security rules for 2026 – the calculator is meant for anyone working in Poland. Polish terms such as ZUS (Social Insurance Institution), PIT (personal income tax), PPK and IKZE are kept so you can match them with your payslip and documents.