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13th Salary Calculator (Trzynastka)

Enter monthly salary and months worked — the calculator returns the 13th salary gross and estimated net.

Reviewed byRedakcja Liczbnik
Calculator
PLN
miesięcy
13th salary13th salary gross5,100.00PLN
Base – monthly salary
5,000.00 PLN
13th salary for a full year
5,100.00 PLN
Employee ZUS contributions (13.71%)
699.21 PLN
Health contribution (9%)
396.07 PLN
PIT advance
528.00 PLN
13th salary net (estimated)
3,476.72 PLN

How we calculate

13th salary = average wage × months worked × 8.5% (Art. 4 of the Act on Additional Annual Remuneration). Proportional for less than a full year (min. 6 months). It is employment income, so like regular pay it is subject to ZUS social contributions (13.71% employee share), the 9% health contribution and a 12% PIT advance — calculated without tax-deductible costs or the monthly reduction, which are used by the regular salary. Amounts differ above the PLN 120,000 tax threshold or the 30× ZUS annual cap.

Example: 5000 PLN/month, 12 months

13th salary = 5000 × 12 × 8.5% = 5100 PLN gross. Employee social contributions (13.71%) = 699.21 PLN, health contribution 9% of 4400.79 PLN = 396.07 PLN, PIT advance 12% of 4401 PLN = 528 PLN (no tax-deductible costs or PLN 300 reduction — already used on the regular salary). Net ≈ 3476.72 PLN.

Frequently asked questions

Who is entitled to the 13th salary?

Employees in the public sector (budgetary sphere) who worked at least 6 months in a calendar year.

What is the 13th salary rate?

8.5% of total remuneration earned during the calendar year.

When is the 13th salary paid?

By 31 March of the following year. Often paid in February or March.

Is the 13th salary proportional?

Yes — for less than 12 months worked, it is calculated proportionally.

Do private sector employees get a 13th salary?

Not by law. However, some employers voluntarily pay an annual bonus — check your employment contract.

Is the 13th salary subject to PIT?

Yes — income tax applies at the same rate as regular salary (12% or 32%), usually without tax-deductible costs or the PLN 300 monthly reduction, as these are already applied to the regular salary.

Indicative result

Indicative result. Rules are governed by the Act on Additional Annual Remuneration.

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