Poland salary calculator: gross → net

How we calculate

From the gross amount the employee pays ZUS social security contributions: pension 9.76%, disability 1.5% and sickness 2.45%. A 9% health insurance contribution is taken from the remainder. The PIT advance is 12% of the tax base (after tax-deductible costs) minus the 300 PLN allowance if you submitted a PIT-2 form to your employer. People under 26 benefit from a relief and pay no PIT (up to an annual limit).

The result applies to a typical month in the first tax bracket. We do not include PPK (employee capital plan), exceeding the 120,000 PLN annual threshold, or the annual ZUS contribution cap.