Gross vs net in Poland: where a third of your salary goes

When an employer in Poland quotes a salary, they almost always mean gross — the amount "on paper", before all deductions. What actually arrives in your bank account is net, or "take-home pay". The difference between them is contributions and tax, which usually amounts to 25–30%.

What makes up the difference

Three things are deducted from your gross:

• ZUS contributions — pension (9.76%), disability (1.5%), and sickness (2.45%). This is your share of social insurance: pension and sick leave.
• Health insurance contribution (składka zdrowotna) — 9%. Gives you the right to free treatment in the public NFZ healthcare system.
• Tax advance (PIT) — 12% of the taxable base, taking tax relief into account.

Tax relief that increases your take-home pay

Two things noticeably affect net pay:

• Ulga dla młodych — employees under 26 do not pay PIT at all. For them, net is noticeably closer to gross.
• PIT-2 declaration — grants a monthly tax allowance and reduces the tax advance. If you did not submit it, you will most likely have a tax refund.

What about overtime?

For work beyond standard hours, you are entitled to an allowance — +50% on weekdays and +100% on Sundays, holidays, and night shifts, on top of the regular hourly rate. This is also gross, so the take-home pay from it will be less. You can calculate the allowance in a separate calculator.

How to calculate your amount

Instead of keeping all the percentages in your head, use the calculator: enter the gross (or vice versa — the desired net), age, and availability of PIT-2, and you will see a full breakdown of contributions and the net amount received.