B2B calculator — net from self-employment
Calculate net take-home pay from self-employment (B2B): flat 19% PIT, lump sum or scale. ZUS and health contributions. Free B2B calculator.
Current for 2026Methodology →
Polish salary calculator — gross to net 2026
Enter your gross amount and the calculator returns your net (take-home) pay for a Polish employment contract: ZUS social contributions, health contribution and PIT advance.
Current rates 2026 · updated: 2026-06-09
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How we calculate net pay
From gross we subtract social contributions (13.71%), then the health contribution (9% of the base) and the PIT advance (12% after costs and the tax-free amount). The result is the net amount.
Example: PLN 5000 gross
For PLN 5000 gross (employment contract, standard costs, PIT-2): social contributions 685.50, health 388.31, PIT advance 188 → about PLN 3738 net.
Frequently asked questions
What is the difference between gross and net?
Gross is the amount before deductions; net (take-home) is gross minus ZUS, the health contribution and the PIT advance.
Which contributions are deducted from an employment contract?
Employee social contributions: pension 9.76%, disability 1.5%, sickness 2.45% (13.71% total), plus 9% health and the PIT advance.
How much is PLN 5000 gross net?
For an employment contract with standard costs and PIT-2, roughly PLN 3738 net (check the exact figure above).
Is the health contribution deductible from tax?
No. Since 2022 the health contribution is not deducted from income tax.
What is the tax-free amount and PIT-2?
The tax-free amount (PLN 30,000/year) lowers tax. With PIT-2 filed, the employer applies a monthly reducing amount (PLN 300), increasing net pay.
What is the relief for young people?
People under 26 are exempt from PIT up to an annual limit — the PIT advance is 0, but ZUS contributions are still deducted.
What are tax-deductible costs?
An amount reducing the tax base: standard PLN 250/month, increased PLN 300/month for commuters.
Does the calculator include PPK?
Not in this version. If you joined PPK, your net pay is slightly lower by the employee contribution.
Why does the result differ from my payslip?
Differences come from PPK, increased costs, the 32% bracket, reliefs or garnishments. The calculator gives an indicative result.
Are the results current for 2026?
Rates come from a versioned data registry and are updated on changes. The result is indicative and not tax advice.
The result is indicative and is not tax advice. It does not include PPK or special situations.
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