How do I convert gross to net?

Subtract employee ZUS (13.71%) from gross, then the health contribution (9% of gross minus ZUS), cost of obtaining income (250 zł local / 300 zł commute) and PIT advance (12% or 32% with a 300 zł/month tax-reducing amount). The result is your take-home.

How much take-home from 10,000 zł gross on an employment contract in 2026?

With defaults (PIT-2, local KUP, no under-26 relief): 7,147 zł monthly take-home and 85,768.68 zł per year.

How does a mandate contract differ from a specific-task contract?

Mandate requires ZUS contributions (exceptions: student under 26, ZUS paid by another employer). Specific-task has no ZUS or health contribution, only PIT. KUP on specific-task is 20% or 50% (author rights); on mandate it is 20% of gross minus ZUS.

What is PIT-2 and when do I submit it?

PIT-2 is a declaration authorising your employer to reduce the PIT advance by the 300 zł/month tax-reducing amount (3,600 zł/year). You file it once, usually on day one. Without PIT-2 take-home is lower but you get a larger annual refund.

How does the under-26 relief work?

Up to 85,528 zł of yearly income from employment, mandate, specific-task and internships you pay no PIT. ZUS and health contributions are still due. Above the cap, PIT advance is due on the excess.

Is B2B worth it? Linear or progressive?

Above ~120,000 zł yearly income linear 19% usually wins as it avoids the 32% bracket. Below that progressive (12% to 120,000 zł + 30,000 zł tax-free) is often better. IT-software 12% lump-sum can be cheapest but allows no costs. Try all three in the calculator.

What is IP Box and who qualifies?

IP Box (PIT Act art. 30ca) is a preferential 5% PIT on income from qualified intellectual property rights (e.g. author rights to software). It applies to the progressive and linear scales, not lump-sum. Requires IP bookkeeping.

How much is the B2B health contribution in 2026?

Linear: 4.9% of income (minimum 9% of minimum wage, around 432.54 zł). Progressive: 9% of income (same minimum base). Lump-sum: a flat amount per revenue bracket, from about 565 zł to 1,696 zł.

Does a student under 26 pay ZUS on a mandate contract?

No. A student under 26 on a mandate contract is exempt from mandatory pension, disability, sickness, accident and health contributions. Full gross is paid out and PIT is zeroed by the under-26 relief.

Does joint filing with a spouse change monthly take-home?

No. Joint filing is settled once a year on PIT-36/PIT-37. Your monthly PIT advance does not change; the difference comes back as a refund from the tax office.

How do I convert gross to net?

Subtract employee ZUS (13.71%) from gross, then the health contribution (9% of gross minus ZUS), cost of obtaining income (250 zł local / 300 zł commute) and PIT advance (12% or 32% with a 300 zł/month tax-reducing amount). The result is your take-home.

How much take-home from 10,000 zł gross on an employment contract in 2026?

With defaults (PIT-2, local KUP, no under-26 relief): 7,147 zł monthly take-home and 85,768.68 zł per year.

How does a mandate contract differ from a specific-task contract?

Mandate requires ZUS contributions (exceptions: student under 26, ZUS paid by another employer). Specific-task has no ZUS or health contribution, only PIT. KUP on specific-task is 20% or 50% (author rights); on mandate it is 20% of gross minus ZUS.

What is PIT-2 and when do I submit it?

PIT-2 is a declaration authorising your employer to reduce the PIT advance by the 300 zł/month tax-reducing amount (3,600 zł/year). You file it once, usually on day one. Without PIT-2 take-home is lower but you get a larger annual refund.

How does the under-26 relief work?

Up to 85,528 zł of yearly income from employment, mandate, specific-task and internships you pay no PIT. ZUS and health contributions are still due. Above the cap, PIT advance is due on the excess.

Is B2B worth it? Linear or progressive?

Above ~120,000 zł yearly income linear 19% usually wins as it avoids the 32% bracket. Below that progressive (12% to 120,000 zł + 30,000 zł tax-free) is often better. IT-software 12% lump-sum can be cheapest but allows no costs. Try all three in the calculator.

What is IP Box and who qualifies?

IP Box (PIT Act art. 30ca) is a preferential 5% PIT on income from qualified intellectual property rights (e.g. author rights to software). It applies to the progressive and linear scales, not lump-sum. Requires IP bookkeeping.

How much is the B2B health contribution in 2026?

Linear: 4.9% of income (minimum 9% of minimum wage, around 432.54 zł). Progressive: 9% of income (same minimum base). Lump-sum: a flat amount per revenue bracket, from about 565 zł to 1,696 zł.

Does a student under 26 pay ZUS on a mandate contract?

No. A student under 26 on a mandate contract is exempt from mandatory pension, disability, sickness, accident and health contributions. Full gross is paid out and PIT is zeroed by the under-26 relief.

Does joint filing with a spouse change monthly take-home?

No. Joint filing is settled once a year on PIT-36/PIT-37. Your monthly PIT advance does not change; the difference comes back as a refund from the tax office.

Polish Salary Calculator brutto netto 2026

See exactly what you take home from every Polish contract type, using 2026 ZUS and PIT rates. Enter an amount, pick a contract, click Calculate. Zero signup, zero fees.

2026 ZUS and PIT rates
Aligned with M.P. 2025 poz. 1206
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4 contract types + Ryczałt + IP Box

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brutto

netto (take-home)

Contract basis

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Enter an amount and click Calculate to see the result.

Estimate only — actual amount may vary based on individual circumstances.

How it works

How we convert gross to net

2026-compliant algorithm, step by step.

1
13.71% of gross
Step 1, Employee ZUS
Subtract pension 9.76%, disability 1.5% and sickness 2.45% from gross. On 10,000 zł gross that is 1,371 zł.
2
9% post-ZUS
Step 2, Health contribution
9% of the base (gross minus employee ZUS). Since 2022 (Polski Ład) the health contribution no longer reduces PIT. On 10,000 zł gross that is 776.61 zł.
3
12% / 32%
Step 3, KUP + PIT
Fixed KUP 250 zł (local) or 300 zł (commute). PIT base x 12% (up to 120,000 zł yearly) or 32% above. Subtract the 300 zł/month tax-reducing amount (PIT-2).
4
= net
Step 4, Take-home
For 10,000 zł gross with PIT-2 and local KUP: 7,147 zł take-home. We cross-checked against pracuj.pl, wynagrodzenia.pl and rocketjobs.pl, all return the same number.

Compare

Compare 4 employment forms

10,000 zł gross monthly, what stays in your pocket in 2026.

Employment contract

7147 zł

Total taxes: 2853 zł

Pros

Full legal protection, paid leave, pension contributions, parental leave.

Cons

Highest contribution burden, no tax flexibility.

Mandate contract

7223 zł

Total taxes: 2777 zł

Pros

Lower ZUS if main employment is elsewhere, student under 26 pays no tax.

Cons

No paid leave, lower pension, shorter recognised tenure.

Specific-task contract

9040 zł

Total taxes: 960 zł

Pros

No ZUS, no health contribution, 50% KUP for author rights.

Cons

No insurance, no employee protections, less accepted by banks.

B2B contract

7703 zł

Total taxes: 2297 zł

Pros

Linear 19%, lump-sum from 8.5%, IP Box 5%, business expenses, 'Start relief' 6 months with no ZUS.

Cons

You must run a business, health contribution on linear and progressive scales with income.

Values calculated for 2026-01-01. Linear/progressive assume full ZUS without sickness. Lump-sum 12% (IT software).

2026 rates

2026 ZUS and PIT rates

Current as of 2026-01-01. Sources: ZUS, Ministry of Family and Social Policy, PIT Act.

Employee ZUS contributions

Pension: 9,76%
Disability: 1,5%
Sickness: 2,45%
Total: 13,71%

Employer ZUS contributions

Pension: 9,76%
Disability: 6,5%
Accident (default): 1,67%
Labour Fund: 2,45%
Guaranteed Employee Benefits Fund: 0,1%
Total: 20,48%

Personal income tax (PIT)

First bracket rate: 12%
Second bracket rate (over 120,000 zł yearly): 32%
Linear (B2B): 19%
IP Box (qualified IP): 5%
Tax-reducing amount (PIT-2): 300 zł/mies
Tax-free amount per year: 30 000 zł

Thresholds and bases

Minimum wage: 4806 zł
Projected average wage: 9420 zł
Full B2B ZUS base (60% of average): 5652 zł
Preferential B2B ZUS base (30% of minimum): 1442 zł
Under-26 relief (annual cap): 85 528 zł
Yearly cap on pension + disability base: 282 600 zł

Sources: Notice of the Minister of Family and Social Policy of 2025-11-19 (M.P. 2025 poz. 1206), Social Insurance System Act (art. 18, 18a, 22), PIT Act (art. 27, 30c, 30ca), Regulation of MPiPS of 2010-04-02 (accident rate).

Top amounts

Most-calculated amounts

Pick a gross amount and see the exact net breakdown for each contract type.

FAQ

Most asked questions about Polish salaries

10 most popular questions with 2026-compliant answers.

Glossary

Glossary of terms

25 of the most-used Polish payroll terms in one place.

Gross (brutto): The full salary amount before contributions and tax are deducted.
Net (netto, take-home): The amount actually paid to the employee after all deductions.
Employee ZUS: Pension 9.76%, disability 1.5% and sickness 2.45% contributions taken from gross.
Employer ZUS: Contributions paid by the employer on top of gross (pension 9.76%, disability 6.5%, accident, Labour Fund, FGŚP).
Health contribution: 9% of gross minus employee ZUS. Since 2022 it is not deductible from PIT.
Cost of obtaining income (KUP): Fixed amount deducted from the tax base. Local employee: 250 zł/month, commuter: 300 zł/month.
PIT-2: Employee declaration authorising the employer to apply the tax-reducing amount (300 zł/month).
Tax-reducing amount: 300 zł per month (3,600 zł per year) subtracted from PIT advance when PIT-2 is filed.
Tax-free amount: 30,000 zł per year, below which no PIT is due (after KUP and ZUS).
First PIT bracket (12%): Income tax rate for annual income up to 120,000 zł (PIT Act art. 27).
Second PIT bracket (32%): Income tax rate for the portion of annual income above 120,000 zł.
Under-26 relief: PIT exemption up to 85,528 zł yearly income (PIT Act art. 21(1)(148)).
Joint filing with spouse: Yearly settlement dividing both spouses' income by 2. Does not change the monthly advance.
Employment contract (UoP): The most protected form of employment. Full contributions, leave, dismissal protection.
Mandate contract: Civil-law contract with mandatory ZUS (exceptions: students under 26, ZUS paid by another employer).
Specific-task contract: A result-based contract with no ZUS or health contribution, PIT only. KUP 20% or 50% (author rights).
B2B contract: Self-employment. Choice of tax form: progressive 12/32%, linear 19% or lump-sum.
Start relief: First 6 months of business with no social ZUS (health contribution only).
Preferential ZUS: After Start relief, 24 months on a reduced base of 30% of minimum wage (1,441.80 zł in 2026).
Full B2B ZUS: Base of 60% of projected average wage (5,652 zł in 2026).
Lump-sum (ryczałt): B2B tax form: tax is charged on revenue with no cost deduction. Rates 2-17% (IT software 12%).
Linear 19%: B2B form with a flat 19% PIT rate regardless of income. No tax-free amount.
IP Box: 5% PIT on income from qualified IP rights (software author rights, patents, utility models). Available on progressive and linear scales.
Income: Revenue minus costs (B2B) or minus ZUS and KUP (employment). The tax base.
Sickness contribution (voluntary): On B2B and some mandate contracts, 2.45% of the base. Unlocks sickness, maternity and care benefits.

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Calculate salary

Contract basis

Step 1, Employee ZUS

Step 2, Health contribution

Step 3, KUP + PIT

Step 4, Take-home

Employment contract

Mandate contract

Specific-task contract

B2B contract

Employee ZUS contributions

Employer ZUS contributions

Personal income tax (PIT)

Thresholds and bases

How do I convert gross to net?

How much take-home from 10,000 zł gross on an employment contract in 2026?

How does a mandate contract differ from a specific-task contract?

What is PIT-2 and when do I submit it?

How does the under-26 relief work?

Is B2B worth it? Linear or progressive?

What is IP Box and who qualifies?

How much is the B2B health contribution in 2026?

Does a student under 26 pay ZUS on a mandate contract?

Does joint filing with a spouse change monthly take-home?

Know what you want to earn? Time to apply.