Poland Net Salary Calculator 2026 (brutto to netto)
Enter your monthly gross and see your Polish take-home pay for 2026 on an employment contract: ZUS contributions, health contribution, tax-deductible costs, the PIT advance with the PIT-2 credit and the under-26 relief.
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Enter your monthly gross salary on an employment contract (umowa o pracę).
Quick demo: how to use this tool
- Enter your gross monthly salary from the employment contract.
- Tick whether you filed PIT-2 with the employer, whether you are under 26, and whether you commute from another town.
- Press “Calculate net salary” to see ZUS, health contribution, the PIT advance and your net pay.
How Polish net salary is calculated in 2026
On a Polish employment contract, three deductions separate gross (brutto) from net (netto): social security contributions to ZUS, the health contribution to NFZ, and the advance on personal income tax (PIT). The employer also pays its own contributions on top of your gross (about 19–22%), which do not appear on your payslip.
Compare with other countries in our European net salary calculators hub.
Step by step (2026)
| Step | Rule |
|---|---|
| 1. ZUS employee contributions | 9.76% pension + 1.5% disability + 2.45% sickness = 13.71% of gross (pension and disability capped at 282,600 PLN of annual income) |
| 2. Health contribution | 9% of (gross − ZUS); not deductible from tax since 2022 |
| 3. Tax-deductible costs | 250 PLN a month (300 PLN if you commute from another town) |
| 4. Tax base | gross − ZUS − costs, rounded to whole złoty |
| 5. PIT | 12% up to 120,000 PLN of annual base, 32% above; minus 300 PLN a month if you filed PIT-2 (tax-free amount of 30,000 PLN a year) |
| 6. Net | gross − ZUS − health − PIT advance |
Examples (first months of 2026, PIT-2 filed)
| Gross | ZUS | Health | PIT advance | Net |
|---|---|---|---|---|
| 4,806 PLN (minimum wage) | 658.91 | 373.24 | 168 | 3,605.85 PLN |
| 5,000 PLN | 685.50 | 388.31 | 188 | 3,738.19 PLN |
| 7,000 PLN | 959.70 | 543.63 | 395 | 5,101.67 PLN |
| 7,000 PLN, under 26 | 959.70 | 543.63 | 0 | 5,496.67 PLN |
| 10,000 PLN | 1,371.00 | 776.61 | 705 | 7,147.39 PLN |
| 15,000 PLN | 2,056.50 | 1,164.92 | 1,223 | 10,555.58 PLN |
| 20,000 PLN | 2,742.00 | 1,553.22 | 1,741 | 13,963.78 PLN |
Things that change during the year
Once your cumulative tax base passes 120,000 PLN, the advance jumps to 32%: on 15,000 PLN gross the net falls from about 10,556 PLN to 9,170 PLN in the 32% months, and on 20,000 PLN from 13,964 PLN to about 10,751 PLN. Once your annual income passes 282,600 PLN, the pension and disability contributions stop (sickness and health continue), so net rises again in the last months. People under 26 pay no PIT on the first 85,528 PLN of annual income (the ZUS and health contributions still apply). The minimum wage is 4,806 PLN a month (31.40 PLN per hour) for the whole of 2026.
Not modelled: the annual ZUS cap and the 32% band month by month, benefits in kind, PPK contributions (2% employee by default), civil-law contracts (umowa zlecenie, umowa o dzieło) and B2B invoices, which follow different rules. Rounding follows the standard payroll convention (contributions to the grosz, tax base and advance to the złoty); some payroll systems round at slightly different points, giving differences of a few groszy.
How to use the Polish salary calculator
- Enter your gross monthly salary from the employment contract.
- Tick whether you filed PIT-2 with the employer, whether you are under 26, and whether you commute from another town.
- Press “Calculate net salary” to see ZUS, health contribution, the PIT advance and your net pay.
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Frequently asked questions
What is the net salary on 8,000 PLN gross in Poland?
About 5,784 PLN in the first months of 2026 on an employment contract with PIT-2 filed: ZUS 1,096.80, health 621.29 and a 498 PLN tax advance.
What is the minimum wage in Poland in 2026?
4,806 PLN gross a month (31.40 PLN per hour), the same for the whole year; about 3,606 PLN net.
What is PIT-2?
A declaration that lets the employer apply the 300 PLN monthly tax credit (the 30,000 PLN tax-free amount). Without it the advance is 300 PLN higher each month, settled in the annual return.
Do people under 26 pay tax?
No PIT on the first 85,528 PLN of annual income from employment, but ZUS and health contributions are still deducted.
When does the 32% rate apply?
On the part of the annual tax base above 120,000 PLN. The employer switches to 32% in the month the threshold is crossed.
Is the health contribution deductible?
Not any more. Since 2022 the 9% health contribution cannot be deducted from income tax, which is why net pay fell for many employees.