Gross to net salary calculator (Poland)
Work out what's left "in hand" from the gross amount in your contract — or which gross to ask for to receive the amount you need. 2026 rates.
Result
| Gross | 4,806.00 zł |
|---|---|
| Pension contribution (emerytalna) | -469.07 zł |
| Disability contribution (rentowa) | -72.09 zł |
| Sickness contribution (chorobowa) | -117.75 zł |
| Health insurance (zdrowotna) | -373.24 zł |
| PIT advance | -168.00 zł |
| Take-home (net) | 3,605.85 zł |
| Total cost to employer | 5,790.27 zł |
Minimum wage 2026: 4806 zł gross
What that means in hand under each contract (adult, PIT-2 filed):
| Contract | Take-home |
|---|---|
| Umowa o pracę (employment contract) | 3,605.85 zł |
| Umowa zlecenie (contract of mandate) | 3,675.85 zł |
| Umowa o dzieło (contract for specific work) | 4,345.00 zł |
How it's calculated
- First the employee's ZUS contributions come off the gross: pension 9.76%, disability 1.5% and sickness 2.45% (voluntary on a zlecenie).
- Then health insurance: 9% of gross minus ZUS. It does not reduce the tax.
- PIT is 12% of the base (gross minus ZUS minus costs), rounded to the złoty. With PIT-2 filed, the monthly advance is 300 zł lower.
- Under 26, there is no income tax on umowa o pracę or zlecenie (ulga dla młodych) up to 85,528 zł a year. A student under 26 on a zlecenie pays no ZUS either and gets the full amount.
- On umowa o dzieło there's no ZUS (unless it's with your own employer), costs are 20% and tax 12%; the under-26 relief does not apply.
An estimate for a single month. Your employer's payroll may arrive at a different figure because of a different accident-insurance rate, PPK, bonuses or deductions. Rate sources: ZUS and podatki.gov.pl.