Gross to Net Salary Calculator for Poland

The formula is the same as in the official example on biznes.gov.pl, and for the minimum wage the result matches it to the grosz.

1. The employee's ZUS contributions are deducted from gross pay: pension 9.76%, disability 1.5%, and sickness 2.45%, 13.71% in total.
2. The health insurance contribution (składka zdrowotna) is 9% of gross pay minus ZUS. It does not reduce the tax.
3. The employee's ZUS and tax-deductible costs (KUP) of 250 zł are subtracted from gross pay, and the result is rounded to the nearest złoty. This is the tax base.
4. Income tax (PIT) is 12% of the tax base. If the employee has filed a PIT-2 form with the employer, the tax is reduced by 300 zł. The result is rounded to the nearest złoty. Once income from this employer since the start of the year exceeds 120,000 zł, the excess is taxed at 32%.
5. On top of gross pay, the employer pays a pension contribution of 9.76%, disability 6.5%, accident insurance (wypadkowa) 1.67%, Fundusz Pracy and Fundusz Solidarnościowy 2.45%, and FGŚP 0.1%. That is 20.48% in total.

Since January 1, 2026, the minimum wage in Poland has been 4,806 zł gross. The following is withheld from it:

• employee ZUS 658.91 zł;
• health insurance contribution 373.24 zł;
• PIT 168 zł.

The employee takes home 3,605.85 zł. The employer pays an extra 984.28 zł in contributions, so the total cost of the employee comes to 5,790.28 zł. The same figures appear on biznes.gov.pl.

The salary can stay the same all year while take-home pay changes. This is due to two annual thresholds, and the month-by-month table takes them into account.

• 120,000 zł of income since the start of the year. Income here means gross pay minus employee ZUS and KUP. Above this amount, the excess is taxed at 32% instead of 12%, so take-home pay is lower in the last months of the year. This applies to salaries from 11,879 zł a month. The 300 zł PIT-2 reduction still applies after the threshold.
• 282,600 zł of gross pay since the start of the year. This is the 2026 cap for pension and disability contributions. Once gross pay exceeds it (at a salary above 23,550 zł a month), neither the employee nor the employer pays these two contributions until the end of the year. Other contributions are calculated as before. The health insurance contribution and the tax then rise slightly, because less ZUS is withheld.

The calculator assumes the employee has worked for one employer since January. Each employer counts the 120,000 zł threshold for withholding separately, but the annual tax return adds up all income. The 282,600 zł cap covers all of the employee's contracts together. If they joined the company mid-year or also work elsewhere, the monthly amounts will be different.

The calculator covers the most common case. If the employee's situation is different, the amount will be too. Below are examples for the same 4,806 zł gross.

The employee has not filed PIT-2

The employer then does not reduce the tax by 300 zł a month, and take-home pay is 3,305.85 zł. If no other employer applies the reduction either, these 300 zł a month will be refunded after the annual PIT-37 tax return.

The employee is under 26

Gross pay up to 85,528 zł a year is exempt from PIT. The limit is shared between an employment contract and a zlecenie contract. The employer applies the relief without any application. However, ZUS and health insurance contributions are deducted as usual, so take-home pay is 3,773.85 zł. The calculator does not include this relief.

The employee lives in a different town

If the employee lives in a different town or village from the one where their workplace is and does not receive a separation allowance (dodatek za rozłąkę), they can submit a statement (oświadczenie) to the employer. KUP is then 300 zł instead of 250 zł. The difference is small. The tax falls by 6 zł a month, and take-home pay is 3,611.85 zł.

The employee is in PPK

2% of the salary is withheld for PPK, and the employer adds 1.5% of its own. The employer's contribution counts as the employee's income, and PIT on it is withheld in the month the money is transferred to PPK. If that month's salary has already been paid, the tax on this contribution may have to be paid with the annual tax return. Take-home pay is 3,501.73 zł, and the cost to the employer is 5,862.37 zł.

The company has 10 or more insured people

If the company had an average of 10 or more insured people last year, it has its own accident insurance (wypadkowa) rate: a risk group rate of 0.67% to 3.33% depending on the type of business, multiplied by a factor of 0.5 to 1.5. ZUS notifies the company of its rate for the year (April to March). Until the company has filed ZUS IWA reports for three years in a row, it pays its group's rate without the factor. At a rate of 0.67%, an employee earning 4,806 zł costs 5,742.22 zł, and at 3.33%, 5,870.06 zł. Take-home pay does not depend on the rate.

Why is the amount on the payslip different?

For example, the month was incomplete, or there was sick leave, a bonus, overtime, or a deduction from pay. The calculator assumes a full month without any of these. The payslip (pasek wynagrodzenia) shows the exact amount.

We explain in detail which taxes and contributions are deducted from pay and how to read a payslip in the article Payroll tax in Poland: how gross and net pay are calculated.