Calculate your net salary from gross. Includes ZUS contributions and taxes.
Salary Data
For salary up to 8500 PLN without tax
Calculation results
How do contributions work?
- Pension contribution (9.76%) - for retirement
- Disability contribution (1.5%) - for disability
- Sickness contribution (2.24%) - for sickness
- Health contribution (9%) - for health
- PIT-0 for salaries up to 8500 PLN - no tax
What is an employment contract (UOP)?
An employment contract (UOP) is the most popular form of employment in Poland. The employer commits to paying remuneration for work done, and the employee commits to performing work under the employer's management, in a place and time designated by the employer. This is the most protected form of employment in Polish labor law.
Advantages of UOP: Employment stability and protection against dismissal, paid vacation leave (20-26 days per year), social and health insurance paid by employer, employee benefits (bonuses, premiums, benefits), easier access to bank loans, employer obligations related to occupational health and safety.
Disadvantages of UOP: Limited flexibility of working time, need to comply with work regulations, less control over your time, potentially lower earnings than in B2B, need to follow supervisor instructions.
ZUS Contributions: Contributions for social insurance (pension 9.76%, disability 1.5%, sickness 2.24%) and health 9% are automatically deducted from salary by employer. Employer additionally pays their share of contributions (pension 9.76%, disability 4.5%, accident about 1.67%).
PIT-0: This is a tax relief for low-income individuals. If your monthly gross salary does not exceed 8500 PLN, you do not pay income tax advances. This is automatically settled by the employer.
⚠️ These are ESTIMATE calculations for informational purposes only. The result may differ from reality depending on your individual situation. We take no liability for decisions made based on these calculations.
Sources:
The employer pays 12,048. You receive 7,147
A Polish employment contract quotes a gross salary that is neither what the job costs nor what you take home. On a 10,000 gross month the employer spends 12,048 and the employee banks 7,147 — a wedge of 4,901, or 40.7% of the total, spread across contributions on both sides of the payslip.
How it works
- Calculates net pay from gross under a Polish umowa o pracę, applying ZUS, health and PIT in the correct order.
- Adds the employer's contributions, which never appear on the payslip but are part of the job's cost.
- Shows the full wedge between what is spent and what is received.
employee: pension 9.76% + disability 1.5% + sickness 2.45% health 9% of (gross − social) PIT 12% of (gross − social − 250) less the monthly relief employer: pension 9.76% + disability 6.5% + accident ~1.67% + Labour Fund 2.45% + FGŚP 0.1%
Worked example
A gross monthly salary of 10,000 under a standard employment contract.
- employee ZUS: 1,371.00
- health at 9% of 8,629: 776.61
- PIT after relief: 705.00
- net: 7,147.39 — 71.5% of gross
- employer contributions: 2,048.00, so total cost 12,048.00
The gross figure sits between two numbers that matter more. The job costs 12,048 and delivers 7,147, so the employee keeps 59.3% of what the employer spends.
Reading the result
- This is the number to hold in mind when negotiating. Asking for 1,000 more gross costs the employer roughly 1,205 and adds about 715 to your account — useful context on both sides of the conversation.
- The order of the deductions matters. Health is charged on gross less social contributions, and PIT on that figure less costs, so each is calculated on a smaller base than the one before. Applying them all to gross overstates the total.
- Health contributions are no longer deductible from PIT, which changed the arithmetic materially from earlier years. Figures from older calculators or articles will understate the deduction.
- This is the Polish system specifically. Other countries split employer and employee contributions differently, and the total wedge varies widely — comparing gross salaries across borders without adjusting for it compares nothing useful.
Common questions
- Why is my net so far below gross?
- Three deductions in sequence: social contributions at 13.71% of gross, health at 9% of what remains, then income tax on a further reduced base. Together they take 28.5% of the gross figure before the employer's own contributions are even counted.
- Should I compare offers on gross or total cost?
- On net, for your own purposes. Total cost matters when comparing an employment contract against a B2B arrangement, where the split between employer and contractor contributions is completely different and gross figures are not comparable at all.