Bonus Calculator — net and gross 2026

A statutory (regulaminowa) bonus arises from the employment contract or pay regulations — the employee earns it by meeting defined conditions and can enforce it in a labour court. A discretionary (uznaniowa) bonus is an award granted at the employer's discretion without any obligation to justify it.

A bonus is employment income taxed at the same PIT rates as basic salary. The calculator uses 12% (first bracket). If total annual income exceeds PLN 120,000 the surplus is taxed at 32%.

Yes, a bonus is included in the ZUS contribution base: pension, disability and sickness contributions total 13.71% on the employee side. The calculator lets you toggle contributions on or off.

Yes, the contract or pay regulations can set any bonus percentage — 150%, 200% or more. In sales and IT roles bonuses commonly exceed base salary. The calculator supports values up to 500%.

The thirteenth salary (trzynastka) is a statutory annual supplement for public-sector employees equalling 8.5% of the prior year's earnings. A bonus is a broader term defined by internal company pay regulations and is not guaranteed to all employees.

A statutory bonus can be reduced or withdrawn only if the pay regulations explicitly provide for it (e.g., requiring the full period to be worked). A sick-leave absence alone does not entitle the employer to remove the bonus unless the regulations say so.

Quarterly bonuses and awards are included in the sickness benefit base at 1/12 of the amount paid over 12 months. Annual bonuses are also included at 1/12. Exception: bonuses that are not reduced for sick-leave periods are excluded from the base.

Bonuses increase the ZUS contribution base for pension and disability insurance, boosting the capital recorded in ZUS and the future pension. The effect is spread over the entire career.

There are no legal mechanisms to reduce PIT on an employment bonus (unlike B2B). You can negotiate a higher bonus percentage, use available PIT reliefs (relief for young people, for families 4+, for return) or agree a payment date that splits income across two tax years.

The bonus calculator is useful for employees negotiating their package, HR departments communicating total remuneration, and anyone wanting to quickly estimate take-home pay from a bonus without manual tax calculations.