About the Poland Salary Calculator
This Poland salary calculator converts gross pay (wynagrodzenie brutto) into net pay (netto) for 2026. For an employment contract (umowa o pracę) it deducts the employee’s ZUS contributions, the 9% health contribution (składka zdrowotna) and PIT income tax. For a B2B contract it estimates what a sole trader on the 19% flat tax (podatek liniowy) keeps after social ZUS, the 4.9% health contribution and PIT.
Employees pay 9.76% pension (emerytalne), 1.5% disability (rentowe) and 2.45% sickness (chorobowe) contributions — 13.71% in total, with pension and disability capped once annual pay reaches 282,600 zł. PIT uses the tax scale: 12% up to 120,000 zł minus the 3,600 zł tax-reducing amount, and 32% above, after 250 zł (or 300 zł for commuters) of monthly employee costs. The ulga dla młodych exempts revenue up to 85,528 zł for people under 26. For B2B, social ZUS is charged on a 5,652 zł base (or the 1,441.80 zł preferential base during the first 24 months), health is 4.9% of income (minimum 432.54 zł a month) and up to 14,100 zł of it is deductible.
Use it to compare an etat offer with a B2B rate, check a payslip or see what a raise is worth. It gives annual totals for a full year with equal monthly pay; PPK, the solidarity levy above 1 million zł and joint filing are not modelled.
With the default inputs, the net pay per month (netto) is zł 7,146.89. Change any value above to recalculate instantly.
How to use the poland salary calculator
- 1Choose umowa o pracę or B2B (podatek liniowy).
- 2For employment, enter monthly brutto and tick commuting or under-26 if they apply.
- 3For B2B, enter your monthly invoice amount (without VAT) and business costs.
- 4Pick the ZUS variant and whether you pay voluntary sickness insurance.
- 5Read monthly netto and compare the breakdown of ZUS, health and PIT.
Formula and method
On umowa o pracę, ZUS is 9.76% + 1.5% of gross (up to 282,600 zł a year) plus 2.45% sickness insurance. Health is 9% of gross minus ZUS and is not tax-deductible. The PIT base is gross minus ZUS minus employee costs (250 or 300 zł a month), rounded to whole złoty; tax is 12% minus 3,600 zł up to 120,000 zł and 10,800 zł + 32% of the excess above. Under 26, revenue up to 85,528 zł is exempt and ZUS is deducted only in proportion to the taxable part.
On B2B with podatek liniowy, social ZUS is 19.52% pension, 8% disability, 1.67% accident, optional 2.45% sickness and 2.45% Labour Fund on the declared base. Income is revenue minus costs and social ZUS. Health is 4.9% of income with a 432.54 zł monthly minimum; up to 14,100 zł of it is deducted before the flat 19% PIT.
- ZUS
- Social insurance contributions (Zakład Ubezpieczeń Społecznych)
- KUP
- Koszty uzyskania przychodu — standard employee costs
- PIT
- Personal income tax
- Income
- B2B: revenue − costs − social ZUS
Worked examples
Umowa o pracę, 10,000 zł brutto
ZUS takes 13.71% of 120,000 zł = 16,452 zł and health 9% of the rest = 9,319.32 zł. The tax base is 100,548 zł, so PIT is 12% minus 3,600 = 8,466 zł. Net pay is about 7,147 zł a month.
Under 26, 11,000 zł brutto
Of 132,000 zł only 46,472 zł exceeds the 85,528 zł youth exemption. After the proportional share of ZUS and the 3,000 zł employee costs, the tax base is 37,101 zł and PIT just 852 zł, leaving 102,800 zł net — about 8,567 zł a month.
B2B, 25,000 zł invoice, full ZUS with sickness insurance
Social ZUS is 1,926.76 zł a month (23,121.12 zł a year). Income of 252,878.88 zł gives 12,391.07 zł health (4.9%), all deductible, so PIT is 19% of 240,488 = 45,693 zł. Net income is about 16,233 zł a month.
Frequently asked questions
How much is 10,000 zł brutto netto in 2026?+
On umowa o pracę with standard costs and no youth relief, 10,000 zł gross gives about 7,147 zł net a month on an annual basis. Monthly payslips vary slightly because of rounding and, at higher pay, the 32% threshold and ZUS cap.
What are the PIT rates in Poland in 2026?+
Employees are taxed on the scale: 12% on income up to 120,000 zł, reduced by 3,600 zł (making 30,000 zł effectively tax-free), and 32% on the excess. B2B sole traders can instead choose 19% flat tax, a lump-sum tax on revenue or the scale.
Is B2B better than umowa o pracę?+
At higher rates B2B usually leaves more cash because ZUS is a fixed amount and tax is 19%, but you lose paid holiday, sick pay at full rate, notice protection and employer contributions. Compare like with like: B2B invoices should exceed an etat salary by 20–30% to compensate.
Who qualifies for the ulga dla młodych?+
Residents under 26 with income from employment, mandate contracts, apprenticeships or internships pay no PIT on up to 85,528 zł of that revenue a year. ZUS and the health contribution are still due in full.
What is preferential ZUS?+
New sole traders can pay social ZUS on 30% of the minimum wage (1,441.80 zł in 2026) for 24 months after the first six months of ulga na start, when only the health contribution is due. The Labour Fund contribution is not charged on the preferential base.
Why is the health contribution not deductible for employees?+
Since the 2022 Polski Ład reform, the 9% health contribution of employees can no longer be deducted from tax. Only sole traders on flat tax, lump-sum tax or tax card can deduct part of it, up to 14,100 zł a year on flat tax in 2026.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.