How your net salary is worked out (2026)
On a standard Polish employment contract (umowa o pracę), three things come out of your gross pay: ZUS social contributions, health insurance, and PIT income tax. This calculator uses the official 2026 rates.
ZUS social contributions (13.71%)
- Pension (emerytalne) 9.76% + disability (rentowe) 1.5% + sickness (chorobowe) 2.45% of gross.
- Pension and disability stop once your annual base reaches 282,600 zł (the "30-krotność" cap).
Health insurance (9%)
Charged at 9% of your gross minus your ZUS social contributions. Since the 2022 Polski Ład reform it is not deductible from your income tax.
PIT income tax
After deducting ZUS and the standard cost allowance (250 zł/month), you pay 12% up to 120,000 zł and 32% above. A tax-reducing amount of 300 zł/month (the 30,000 zł tax-free amount) is applied. Workers under 26 pay no PIT on income up to 85,528 zł a year.
Example: 8,000 zł/month
ZUS is 1,097 zł, health 621 zł and PIT 498 zł — leaving a net of about 5,784 zł a month (roughly 72% of gross).
What this calculator does not include
- PPK (employee capital plans), which are optional and reduce net slightly if you join.
- B2B and umowa zlecenie contracts (different rules), and joint/spouse taxation.
- Commuter cost allowance and other individual reliefs.
What is ZUS?
Poland's social insurance — pension, disability and sickness contributions deducted from your pay.
Why is health insurance separate from tax?
Since 2022 the 9% health contribution is no longer deductible from PIT, so it's a distinct deduction from your pay.
What's the under-26 relief?
"Ulga dla młodych" — employees under 26 pay no PIT on income up to 85,528 zł a year (ZUS and health still apply).
More Poland calculators
This calculator provides estimates for 2026 on a standard employment contract (umowa o pracę) based on published podatki.gov.pl / ZUS rates, and is for general information only — it is not financial or tax advice. It excludes PPK, B2B/zlecenie contracts and individual reliefs. For your exact figure use a reputable Polish kalkulator wynagrodzeń. Sources: podatki.gov.pl, ZUS.