Poland salary calculator 2026 – gross to net

Working in Poland on an employment contract (umowa o pracę)? Enter your monthly gross salary and see your net pay in 2026, with social security (ZUS), the 9% health contribution and income tax advances for every month – including the 32% bracket and the annual ZUS cap. Everything is calculated in your browser.

Example: Monthly gross salary (brutto) 8,000 PLN · Tax-deductible costs: PLN 250 (standard) · PIT-2 statement (tax-reducing amount): filed – PLN 300 a month (1/12) → Net pay (January): PLN 5,783.91. Source: art. 16, art. 22, Ustawa o systemie ubezpieczeń społecznych (t.j. Dz.U. 2025 poz. 350) – stopy składek, podział pracownik/pracodawca. Updated: 29 September 2026.

Monthly gross salary (brutto)

PLN

Tax-deductible costs

PIT-2 statement (tax-reducing amount)

I am under 26 (youth relief)

My ToolboxYour inputs are saved in this browser only.

Result

Net pay (January): PLN 5,783.91
Average net per month in 2026: PLN 5,783.91
Net pay for the year: PLN 69,406.92
Social security (January): PLN 1,096.80
Health contribution (January): PLN 621.29
Income tax advance (January): PLN 498.00; Law as of 2026, checked 29 Sep 2026. Employment contract with one employer, same salary all year, no PPK, bonuses or benefits in kind. An estimate, not tax advice – your payslip is what counts.
Month by month: Month ZUS Health Tax Net
January PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
February PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
March PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
April PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
May PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
June PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
July PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
August PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
September PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
October PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
November PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91
December PLN 1,096.80 PLN 621.29 PLN 498.00 PLN 5,783.91

Month	ZUS	Health	Tax	Net
January	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
February	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
March	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
April	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
May	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
June	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
July	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
August	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
September	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
October	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
November	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91
December	PLN 1,096.80	PLN 621.29	PLN 498.00	PLN 5,783.91

How it is calculated

How gross becomes net in Poland

Polish salaries are quoted gross (brutto). Your employer deducts:

Deduction	Rate	Base
Pension (emerytalna)	9.76%	gross, up to PLN 282,600 a year
Disability (rentowa)	1.50%	gross, up to PLN 282,600 a year
Sickness (chorobowa)	2.45%	gross, no cap
Health (zdrowotna)	9%	gross minus social security
Income tax advance	12%, 32% above PLN 120,000 of income	gross minus PLN 250 costs minus social security, rounded to whole zloty, minus PLN 300 with PIT-2

Rates come from the Social Insurance Act (Art. 16 and 22), the 2026 cap from the ministry’s notice of 19 November 2025, the health contribution from Art. 79 and 81 of the Health Care Services Act and the tax advance from Art. 27, 31b and 32 of the Personal Income Tax Act.

Examples for 2026

Gross per month	Net in January	Net for the year
PLN 4,806 (minimum wage)	PLN 3,605.85	PLN 43,270.20
PLN 8,000	PLN 5,783.91	PLN 69,406.92
PLN 10,000	PLN 7,147.39	PLN 85,768.68
PLN 15,000	PLN 10,555.58	PLN 120,200.96
PLN 20,000	PLN 13,963.78	PLN 150,744.36

From PLN 15,000 a month your income passes PLN 120,000 during the year, so later payslips are lower. Employees under 26 pay no income tax on up to PLN 85,528 a year, but still pay ZUS and health.

Limits

Not included: PPK, bonuses, overtime, benefits in kind, several employers, joint filing with a spouse, civil-law contracts (zlecenie) and B2B. The annual PIT return can still change the year’s total. Law as of 2026, checked 29 Sep 2026. An estimate, not tax advice.

Frequently asked questions

What is the minimum wage in Poland in 2026 after tax?

The 2026 minimum wage of PLN 4,806 gross is PLN 3,605.85 net a month with the standard costs and a PIT-2 statement.

How much is 10,000 PLN gross in net?

PLN 7,147.39 a month, the same in every month of 2026, because the annual income of about PLN 100,500 stays below the 32% bracket.

How does the under-26 tax relief work?

Employees under 26 pay no income tax on employment income of up to PLN 85,528 a year. Social security and the health contribution are still deducted, so PLN 8,000 gross gives PLN 6,281.91 net.

What is PIT-2 and should I file it?

PIT-2 lets your employer reduce every tax advance by PLN 300 (1/12 of the PLN 3,600 tax-reducing amount). With up to three employers you can split it (1/24 or 1/36 each), as long as the total stays at PLN 300 a month.

Why is my December salary lower than January?

Once your income since January passes PLN 120,000, tax on the excess rises from 12% to 32%. With PLN 15,000 gross a month this happens in October.

Sources and legal basis

art. 16, art. 22: Ustawa o systemie ubezpieczeń społecznych (t.j. Dz.U. 2025 poz. 350) – stopy składek, podział pracownik/pracodawca
Obwieszczenie MRPiPS z 19.11.2025 – limit 30-krotności 2026: 282 600 zł (M.P. 2025 poz. 1206)
art. 79 ust. 1, art. 81 ust. 6: Ustawa o świadczeniach opieki zdrowotnej (t.j. Dz.U. 2025 poz. 1461) – składka zdrowotna 9 %, podstawa
art. 21 ust. 1 pkt 148, art. 22 ust. 2, art. 27, art. 31b, art. 32: Ustawa o podatku dochodowym od osób fizycznych (t.j. Dz.U. 2026 poz. 592) – skala, koszty, zaliczki, ulga dla młodych
art. 63 § 1: Ordynacja podatkowa (t.j. Dz.U. 2025 poz. 111) – zaokrąglanie do pełnych złotych
ZUS – Jesteś pracownikiem? Poznaj swoje ubezpieczenia (podstawa składki zdrowotnej)
Rzecznik MŚP – płaca minimalna 2026: 4806 zł brutto

As of: 29 September 2026