Polish salary calculator — gross to net 2026
Calculate net salary from gross for a Polish employment contract (2026): ZUS contributions, health contribution and PIT advance. Free, no signup.
Current for 2026Methodology →
13th Salary Calculator (Trzynastka)
Enter monthly salary and months worked — the calculator returns the 13th salary gross and estimated net.
Na tej stronie
How we calculate
13th salary = average wage × months worked × 8.5%. Proportional for less than a full year. Subject to PIT income tax.
Example: 5000 PLN/month, 12 months
13th salary = 5000 × 12 × 8.5% = 5100 PLN gross. PIT ≈ 612 PLN. Net ≈ 4488 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%).
Is the 13th salary subject to ZUS contributions?
Yes — ZUS social and health contributions apply.
What if an employee leaves mid-year?
If they have at least 6 months of service, they are entitled to a proportional 13th salary.
Can the 13th salary be withheld?
Yes — employees dismissed for disciplinary reasons may lose entitlement.
Is the 13th salary the same as a Christmas bonus?
No — the 13th salary is a statutory entitlement in the public sector. Christmas bonuses are voluntary.
Indicative result. Rules are governed by the Act on Additional Annual Remuneration.
Related calculators
Employer Cost Calculator
Calculate the total cost of hiring an employee in Poland. Includes employer ZUS contributions: pension, disability, accident insurance, Labour Fund, and FGÅšP.
Related articles
- Maternity Benefit for the Self-Employed in Poland ExplainedHow maternity benefit works for self-employed and B2B workers in Poland: eligibility, contribution rules, how the amount is calculated and a worked example.
- Salary Tax Calculator for Expats in Poland 2026 — Brutto to Netto GuideHow much of your gross salary will you actually take home in Poland? A complete guide for expats on income tax, ZUS contributions and net pay calculation in 2026.
- Polish Labour Law Basics for Expats 2026Key facts about Polish employment law 2026: notice periods, annual leave, sick pay, overtime and minimum wage. Practical guide for expats.