Kalkulator Wynagrodzeń 2026 (Poland Brutto-Netto)
Calculate Polish net salary (netto) from gross (brutto) for 2026 on an employment contract — ZUS contributions, 9% health contribution, PIT at 12%/32% with the PLN 30,000 tax-free amount, and the under-26 relief.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Enter your gross salary.
- 2Choose commuter costs and the under-26 relief if they apply.
- 3See ZUS, health contribution, PIT and your net pay.
How it's calculated
ZUS: pension 9.76% + disability 1.5% (up to PLN 282,600 a year) + sickness 2.45%. Health: 9% of (gross − ZUS), not deductible. PIT: 12% up to PLN 120,000 and 32% above, on (gross − ZUS − PLN 3,000 costs), minus PLN 3,600 (the effect of the PLN 30,000 tax-free amount).
Frequently asked questions
What is the ulga dla młodych?
Employees under 26 pay no PIT on income from employment up to PLN 85,528 a year. ZUS and health contributions still apply.
Why doesn't the 9% health contribution reduce tax?
Since the 2022 'Polski Ład' reform, the health contribution is no longer deductible from PIT for employees.
What are 'koszty uzyskania przychodu'?
Standard employee costs: PLN 250 a month (PLN 3,000 a year), or PLN 300 (PLN 3,600) if you commute from another town.