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Polish umowa-zlecenie pay calculator

A Polish umowa-zlecenie is a civil-law mandate/service contract, not an employment contract. This calculator models one confirmed 2026 domestic-payer payment: mandatory insurance, health-only with another employment contract, or a pupil/student under 26. ZUS exemption and youth tax relief are separate conditions. Payer costs include only selected and confirmed items.

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Data: 2026

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One gross payment in 2026; confirm the scope and applicable tax and insurance scenario. Fields marked with an asterisk are required.

Polish resident, domestic business payer, not your own employer or work for that employer; no PPK, other benefits or deductions. For a mandate, select a confirmed insurance status; it is not determined automatically.

Use only the allocation accepted by this payer for this month. At most PLN 300 across payers; do not reuse the allocation for a second payment.

Sum across relevant titles. The 2026 cap is PLN 282,600; do not enter contributions or PIT income.

The 2026 monthly cap is PLN 23,550. Use the payer’s calculation.

1.67% is an example, not a universal rate. Confirm the payer’s actual rate.

Exemptions, age and overlapping titles are not determined here. This mode needs this contract’s basis to be at least PLN 4,806.

How to use the calculator

  1. Confirm residence, payer type and exclusions. Enter one gross payment, not annual revenue.
  2. Select a confirmed insurance status. Enter prior annual/monthly bases where needed and the actual accident rate. Select FP/FS and FGŚP only after verifying the obligation.
  3. Choose an advance, relief (mandate only), or confirmed lump sum. Allocate PIT-2 once per month. 32% represents a requested higher advance, not automatic annual-threshold settlement.
  4. Calculate and confirm deductions with the payer. Changing an input hides the old result.

Calculation details

Formula and calculation method

Net = gross − 9.76% pension − 1.5% disability − registered 2.45% sickness − 9% health on the post-contribution basis − PIT. Pension/disability basis caps at PLN 282,600 annually; voluntary sickness at PLN 23,550 monthly in 2026. Ordinary costs are 20% of post-social pay; the PIT base and tax round to whole PLN. Payer costs add payer contributions and confirmed funds. Lump sum: 12% gross without deductions; full youth relief: PIT 0.

Worked example

PLN 5,000 gross, full ZUS, registered sickness insurance, no PIT-2 or relief: pension PLN 488, disability PLN 75, sickness PLN 122.50, health PLN 388.31. Costs PLN 862.90, rounded base PLN 3,452, PIT PLN 414; net PLN 3,512.19. With 1.67% accident insurance and confirmed FP/FS and FGŚP, payer cost is PLN 6,024.

Limitations

  • Contract classification is not assessed. Excludes work with/for your own employer, non-residents, foreign payers, business activity, PPK, benefits in kind, deductions and complex overlapping calculations. Verify documents with the payer.
  • Ordinary mandate payments up to PLN 200 are outside scope: they may require the historical-tax health-contribution cap. The lump-sum mode requires separate confirmation of the whole contract, not merely a low payment or hourly rate.
  • PIT is a payer advance, not annual tax with the PLN 120,000 threshold. Do not reuse PIT-2 across payments. Lump-sum tax receives no cost deduction, PIT-2 or youth relief. Youth relief does not cover umowa o dzieło.
  • FP/FS and FGŚP need confirmed obligations and absence of exemptions. FP/FS mode covers this contract’s basis from PLN 4,806; other titles, partial months and special bases need payroll review. Minimum hourly-pay compliance is not checked because working hours are not entered.

Sources

Engine version: 1.0.0 · Last reviewed: 30 September 2026

Frequently asked questions

Does a student always receive gross = net?

No. ZUS exemption needs the relevant status and age; PIT relief has separate conditions and a shared cap. Small-contract lump-sum tax does not receive youth relief.

Does a payment up to PLN 200 automatically mean lump-sum tax?

No. The fixed whole-contract amount and statutory conditions matter. A low instalment, partial payment or hourly rate alone is not enough.

Why is 32% not switched on automatically?

These payments use the payer’s lowest-rate advance or a higher rate requested by the taxpayer. Annual PIT combines other income and can require an additional payment.

Are entered amounts sent or saved?

No. Calculations run in your browser. Values are not added to the URL, persistent storage or analytics. You can deliberately copy or print a result.

Read the supporting guide

Polish umowa-zlecenie in 2026: how to calculate net pay

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