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Polish gross-to-net salary calculator
Calculate net ordinary monthly salary in Poland for 2026. Automatic mode is limited to employment contracts and includes the PLN 120,000 PIT threshold, PLN 282,600 annual pension/disability contribution cap, PIT-2 and PPK. Manual mode is only a rate-based scenario.
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Ordinary monthly pay from one employment contract. Enter year-to-date values before this payment. Fields marked with an asterisk are required.
How to use the calculator
- Enter gross PLN pay. Automatic mode accepts costs of PLN 0, 250 or 300 and a PIT-2 reduction of PLN 0, 100, 150 or 300, according to declarations. Apply monthly costs only once.
- PIT-threshold income is from this payer, whereas the ZUS cap basis includes all sources. Employer PPK is income when transferred to the financial institution, not necessarily when salary is accrued.
- Select youth relief only if the entire payment, including PPK income, fits the remaining PLN 85,528 allowance. Crossing that limit or turning 26 requires a separate calculation.
Calculation details
Formula and calculation method
Pension 9.76% and disability 1.5% subject to the cap; sickness 2.45% uncapped. Health: 9% of gross less social contributions. PIT: deduct costs/social, then 12%/32% across the remaining annual threshold, less PIT-2. Net = gross − social − health − PIT − employee PPK.
Worked example
PLN 5,000 gross, PLN 250 costs, PLN 300 PIT-2, no relief or PPK, below annual thresholds: PLN 685.50 social, PLN 388.31 health, PLN 188 PIT and PLN 3,738.19 net.
Limitations
- Automatic model: gross pay from PLN 4,806. Lower pay or an incomplete month may require the special health-contribution cap (Article 83 of the Health Act); such cases are rejected instead of silently omitting that cap.
- Excludes mandate/specific-work contracts, benefits, sick pay, 50% copyright costs, garnishments, multiple payments in a month and partial PIT-0 relief. No net-to-gross inversion or total employer cost.
- One payer’s advance is not final annual PIT. Verify annual cost limits, declarations, age, PPK basis and other income. The model does not replace a payroll statement.
Sources
- ZUS — financing social contributions (reviewed 21 September 2026)
- ZUS — social contribution rates (reviewed 21 September 2026)
- Contribution settlement regulation, section 5(2) — rounding to grosz
- Polish Tax Ordinance, Article 63 — rounding (2026 consolidated text)
- Ministry of Finance — employment income, costs and 2026 scale
- ZUS — contributions and 2026 annual contribution-basis cap
- Ministry of Finance — youth relief and PIT-0 limit
- PPK — reduced-contribution limit in 2026
- PPK — timing of taxable employer contributions
Engine version: 1.0 · Last reviewed: 22 September 2026
Frequently asked questions
What does this tool cover?
Calculate net ordinary monthly salary in Poland for 2026. Automatic mode is limited to employment contracts and includes the PLN 120,000 PIT threshold, PLN 282,600 annual pension/disability contribution cap, PIT-2 and PPK. Manual mode is only a rate-based scenario.
Which assumptions should I verify?
Automatic model: gross pay from PLN 4,806. Lower pay or an incomplete month may require the special health-contribution cap (Article 83 of the Health Act); such cases are rejected instead of silently omitting that cap. Excludes mandate/specific-work contracts, benefits, sick pay, 50% copyright costs, garnishments, multiple payments in a month and partial PIT-0 relief. No net-to-gross inversion or total employer cost. One payer’s advance is not final annual PIT. Verify annual cost limits, declarations, age, PPK basis and other income. The model does not replace a payroll statement.
Are entered values stored?
Calculations run locally in your browser. Entered identifiers, amounts and results are not stored or sent to analytics.