Poland Net Salary Calculator (Kalkulator brutto-netto)

About the Poland Net Salary Calculator (Kalkulator brutto-netto)

Turn a Polish gross salary (wynagrodzenie brutto) into the pay that reaches your account (netto). The calculator takes off the social contributions to ZUS (pension, disability and sickness), the health contribution and the income tax advance the way a payroll does each month, on an employment contract (umowa o pracę), a contract of mandate (umowa zlecenie) or a contract for a specific work (umowa o dzieło).

It shows the payslip line by line, how the tax advance is worked out, what the job costs your employer, and all twelve months, marking the month your income passes 120.000 zł and the 32% rate starts, the month the pension contributions stop at the yearly cap, and the month a PIT-0 relief runs out. It handles the higher costs of commuters, the 50% costs of creative work, PPK and the PIT-0 reliefs such as the one for under-26s. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: your net pay a month and the first rows of each table, while every other figure stays hidden until you unlock it with a Pro pass.

What comes off your gross pay

• Social contributions (składki ZUS) of the worker: pension 9,76%, disability 1,5% and sickness 2,45%, 13,71% in all (Social Insurance System Act arts. 16 and 22; ZUS). Pension and disability stop when the year's base reaches 282.600 zł, 30 times the forecast average wage of 9.420 zł (art. 19; ZUS).
• The health contribution (składka zdrowotna): 9% of the pay less those contributions (Health Care Benefits Act arts. 79 and 81). It does not reduce the tax (biznes.gov.pl). On low pay it is lowered to the tax advance the 2021 rules would give (art. 83).
• The income tax advance (zaliczka na PIT): 12% of the month's income (the pay less the social contributions and the costs of earning, 250 zł a month, or 300 zł if you live outside the town of your workplace), and 32% once the year's income from your employer passes 120.000 zł. With the PIT-2 statement the employer takes 300 zł a month off: a twelfth of the 3.600 zł tax-reducing amount (PIT Act arts. 22, 27, 31b and 32).

Contracts of mandate and for a specific work

A contract of mandate (umowa zlecenie) pays pension and disability contributions like a job, sickness insurance only if you choose it, and the health contribution. Students and pupils under 26 pay none of them (Social Insurance System Act art. 6 ust. 4), and with an employment contract elsewhere that already pays contributions on at least the minimum wage only the health contribution is due (art. 9). Its costs of earning are 20% of the pay after its contributions, and the payer always withholds 12% (PIT Act arts. 22 ust. 9 and 41).

A contract for a specific work (umowa o dzieło) with a business pays no contributions unless it is with your own employer: only the advance, 12% after 20% costs, or 50% costs for a creator's copyright. Any civil contract worth up to 200 zł with someone who is not your employer pays a flat 12% instead (art. 30 ust. 1 pkt 5a).

PIT-0 reliefs and the 50% costs of creators

Pay from employment and contracts of mandate is exempt up to 85.528 zł a year, all the reliefs together (PIT Act art. 21 ust. 1 pkt 148 and 152–154, ust. 44), for:

• people under 26;
• people who move their residence to Poland after three years abroad, for four tax years from the move, if they hold Polish, EU, EEA or Swiss citizenship or the Karta Polaka, or lived those years in the EU, the EEA, Switzerland, the UK, the US, Canada, Australia, Japan, South Korea, Israel, Chile, Mexico or New Zealand, with a certificate of residence to show it (art. 21 ust. 43);
• parents of four or more children;
• women from 60 and men from 65 who keep working without drawing their pension.

The social and health contributions stay. Creative work with copyright (software, design, writing, research) can take 50% costs on its share of the pay, up to 120.000 zł of such costs a year (art. 22 ust. 9 pkt 3 and ust. 9a).

What the job costs your employer

On top of the gross pay the employer pays pension 9,76%, disability 6,5%, accident insurance (1,67% for employers reporting up to 9 people; Accident Insurance Act art. 28), the Labour Fund and Solidarity Fund 2,45% and the FGŚP 0,1% (Budget Act arts. 25–27): 20,48% for most jobs, so 9.638,40 zł for 8.000 zł gross, plus its PPK share.

Limitations

• One job with the same gross pay every month; bonuses, overtime, benefits in kind, sick pay and leave pay are not modelled.
• The advances are what the payroll withholds; your annual return (PIT-37) can add a little or give a little back, for example when you have other income or file jointly.
• With jobs at several employers the yearly costs of earning have a limit (4.500 zł), and each employer applies the 120.000 zł threshold and the pension cap to its own pay.
• In the month a PIT-0 relief runs out, the social contributions are split between the exempt and the taxed pay in proportion.
• The year’s figures (the minimum wage, the forecast average wage, the cap and the fund rates) are those of the rules year shown on the page.
• An estimate, not tax advice: your payslip and your employer’s payroll decide.

Privacy

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