Discretionary Bonus Calculator

Yes — a discretionary bonus is employment income and is subject to PIT (12% or 32%) and employee ZUS contributions. There is no tax exemption for discretionary bonuses.

At 12% PIT and standard ZUS rates (13.71%): ZUS ≈ 137.10 PLN, PIT base ≈ 862.90 PLN, PIT advance ≈ 103.55 PLN. Net bonus ≈ 759 PLN.

Yes — a discretionary bonus is voluntary and at the employer's discretion. However, if it has been paid consistently over the years, an employee may argue a legitimate expectation in labour court.

Yes — discretionary bonuses paid regularly are included in the holiday pay base as a variable component, averaged over the last 3 (or 12) months.

Yes — if the employee participates in PPK (Employee Capital Plan), the employee contribution (default 2%) is deducted from the gross bonus. The employer also adds their contribution (1.5%). The calculator does not include PPK.

Discretionary bonuses paid regularly may be included in the sick pay base. One-off or irregular bonuses may be excluded — it depends on the remuneration rules.

A regulatory bonus is earned by meeting criteria set in the salary regulations or contract (enforceable). A discretionary bonus is purely at the employer's choice and cannot be claimed in court.

On a B2B contract, additional remuneration is business income. There are no ZUS/PIT deductions on the payer's side. The contractor declares the income independently. The calculator shows gross = net for B2B.

Bonuses paid for periods not longer than 1 month are included in the holiday pay base directly. Quarterly and annual bonuses are included in the averaged base from 3 or 12 months.

Once paid, an employer cannot unilaterally claw back a bonus. A correction is possible only in case of a calculation error or accidental overpayment, and requires the employee's agreement or a court decision.