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Salary and payroll calculators

Calculate net take-home pay for every type of contract and the full cost of employment. The calculators below convert gross to net for an employment contract, mandate contract, specific-task contract and B2B, factoring in ZUS contributions, the health contribution and the PIT advance under current rules. Employees can quickly check their real pay, while employers can estimate hiring costs. Results are indicative and are not tax advice — pick the calculator that matches your situation.

Salaries in Poland 2026

Gross vs net. Gross salary is the figure agreed in the contract, before any deductions. Net pay — what lands in your account — is what remains after social-insurance (ZUS) contributions, the health contribution and the personal income tax (PIT) advance. The gap between gross and net can be substantial, so when comparing job offers it is worth asking for the gross range and converting it to net yourself, which is exactly what our salary calculator does. Contributions and deductions. On an employment contract the employee funds part of the social contributions (pension, disability and sickness), the full health contribution and the PIT advance. The taxable base is reduced by tax-deductible costs (standard or increased for commuters) and the tax-reducing amount if you file a PIT-2 form with your employer. The employer additionally pays part of the contributions (e.g. pension and accident insurance) — these do not reduce your net pay but raise the total cost of employment. The exact percentages and thresholds in force for a given year are built into each calculator (current values — see the calculator result). Contract types. Each form of employment taxes and charges income differently. An employment contract offers the widest protection (paid leave, sick pay, protection against dismissal) but the highest deductions. A mandate contract can yield more net pay, though it carries fewer benefits and its contributions depend on overlapping titles. A specific-task contract allows 20% or 50% deductible costs and is generally exempt from ZUS, but has limited lawful application. B2B (self-employment) usually delivers the highest net at higher incomes, but you settle all contributions and taxes yourself and arrange your own safety net. We provide a separate calculator for each form, because the rules and results differ significantly. Minimum wage and reliefs. The state sets a minimum monthly wage and a minimum hourly rate every year — work may not be paid below these on an employment contract or, in most cases, a mandate contract. You will find the current minimum wage in the dedicated calculator (current amount — see the minimum wage calculator), as it can change during the year. People under 26 benefit from the relief for young people, a PIT exemption up to an annual income limit that noticeably raises their net pay. Pay may also be reduced by enrolment in PPK. Our payroll calculators account for all of these, so you can quickly estimate real pay, overtime premiums, the 13th salary or holiday-pay equivalents. Remember, however, that the final settlement depends on your individual situation — consult an accountant if in doubt.

Frequently asked questions

What is the difference between gross and net?

Gross is before deductions; net is gross minus ZUS, the health contribution and the PIT advance.

Which contributions apply to an employment contract?

Social (13.71%), health (9%) and the PIT advance.

How much is PLN 5000 gross net?

About PLN 3738 net for an employment contract with standard costs and PIT-2.

It depends on income and costs. B2B usually yields higher net at higher incomes but less protection.

A PIT exemption for people under 26 up to an annual limit.

The amount is kept in the data registry — see the dedicated minimum wage calculator.

Not yet; it is planned. PPK slightly lowers employee net pay.

An amount lowering the tax base: PLN 250 (standard) or PLN 300 (increased) monthly.

Differences come from PPK, reliefs, the 32% bracket or garnishments. Results are indicative.

Yes, rates come from a versioned registry and are updated when rules change.