Net salary calculator for Poland 2026 and 2027

How we calculate

1. 1. Gross to net or the other way round

   From gross pay we work out net pay step by step. For net to gross we search for the gross salary, to the grosz, that gives the net amount you enter in January. The PIT advance is rounded to full złoty, so two gross amounts sometimes give the same net: then we show the one in full złoty.

2. 2. Employee social contributions

   From gross pay we deduct 9.76% for pension, 1.5% for disability and 2.45% for sickness insurance, 13.71% in total (art. 16 and 22 of the Social Insurance System Act). Pension and disability contributions stop once the base since January passes 30 times the forecast average wage: 282,600 zł in 2026 (art. 19 ust. 1).

3. 3. Health contribution

   9% of gross pay less the employee's social contributions. It does not reduce the tax, so all of it comes off net pay.

4. 4. PIT advance

   From gross pay we subtract social contributions and the costs of earning income (koszty uzyskania przychodu): 250 zł, or 300 zł when commuting from another town (art. 22 ust. 2 of the PIT Act). We round the base to full złoty and apply 12%, then 32% once income since January passes 120,000 zł (art. 32 ust. 2). With a PIT-2 statement the advance drops by 300 zł a month (art. 31b).

5. 5. PPK

   With PPK (the employee capital plan) switched on, the employee pays 2% of gross pay and the employer 1.5% (art. 26 and 27 of the PPK Act). The employer's payment is the employee's income: it raises the PIT advance, although the employee never receives it as cash.

What the calculator leaves out

• The PIT reliefs for people under 26, returnees, families with 4+ children and working seniors.
• The 50% author's costs of earning income.
• Contracts of mandate (umowa zlecenia), contracts for specific work and board appointments.
• Variable pay: bonuses, overtime, sick pay and leave.
• The reduced 0.5% employee PPK payment and additional payments.