How does the calculator work?
The calculator estimates net pay (take-home) from gross under an employment contract — or gross from net (Net→gross mode). It subtracts ZUS (pension, disability, sickness), health contribution, PIT advance and optionally PPK (2%). You can enable under-26 tax relief (PIT exempt up to 85,528 PLN/year). It does not include other reliefs (e.g. for children) or annual settlement — indicative only.
Examples
• Gross 5,000 PLN → ZUS (pension + disability + sickness), health 9%, PIT advance — net approx. 3,500–3,800 PLN.
• Gross 8,000 PLN → net approx. 5,600–5,900 PLN (depending on ZUS base).
• Net→gross mode: enter net amount and the calculator will show the required gross.
• With PPK or under-26 relief, enable the options — the result will adjust.
FAQ
- What is net salary?
- Net is the take-home amount — after deducting from gross: ZUS (pension, disability, sickness), health contribution, PIT advance and optionally PPK (2% when enabled). The calculator is for employment contracts. You can also compute gross from a given net (Net→gross mode).
- What determines the ZUS contribution base?
- The contribution base cannot be lower than the minimum (approx. 60% of average wage) or higher than the maximum (approx. 30 × annual average / 12). With low gross the minimum applies.
- How is the PIT advance calculated under an employment contract?
- The PIT advance is calculated on income (gross minus ZUS minus deductible costs). The 12% scale (up to threshold) and tax-free amount apply. The calculator simplifies (one monthly band).
- Does the calculator include tax relief or other reliefs?
- The calculator includes under-26 tax relief (PIT exempt up to 85,528 PLN/year) and the PPK option. It does not include other reliefs (e.g. for children), pay components (bonuses, overtime) or annual settlement. Use ZUS and tax office data for returns.
- Why is net so low at low salary?
- Below the minimum ZUS base the minimum applies — contributions are calculated on a higher amount than gross, so deductions are relatively large. This follows from the rules on minimum contribution base.
- Health contribution — what is it calculated on?
- The 9% health contribution is calculated on the contribution base (income after ZUS and deductible costs, minus tax-free amount). In short: on the taxable part of income.
- Legal status 2026 — do rates change?
- ZUS and PIT rates and tax-free amounts may be valorised each year (MRPiPS, MF announcements). The calculator shows "As of" — check current announcements before filing.
Legal information
Calculations are for information and estimation only. They do not constitute legal, tax or other professional advice. For individual matters, consultation with a lawyer, tax adviser or other specialist is recommended.
Legal basis
PIT act (12%/32% scale, tax-free amount), social insurance act (ZUS). Rates and thresholds — check MF and MRPiPS announcement for the year.
Calculator is indicative — use ZUS and tax office data for official calculations.
