How much will be left "in hand" after ZUS, health contribution, and tax — for umowa o pracę and umowa zlecenia. Calculates in both directions and shows the total employer cost.
The calculation is approximate and for informational purposes only (typical ZUS/PIT 2026 rates, excluding individual reliefs and the 30% annual limit). Not a tax consultation. The exact amount will be confirmed by the employer or księgowa.
Minimum wage 2026: 4 806 zł gross
⚠️ Amount is lower than the minimum wage (4 806 zł)
Under 26 — ulga dla młodych: no PIT.
Sickness insurance (2.45%) on umowa o pracę is always mandatory.
Net (take-home)
—
— gross
Gross
—
ZUS base
Employer cost
—
gross + company ZUS
Net —ZUS emp. —Tax —
Employee ZUS
deducted from gross
—
Pension 9.76%—
Disability 1.5%—
Sickness 2.45%—
Tax and health insurance
zdrowotne + PIT
—
Health 9%—
KUP (relief)—
PIT advance 12%—
PIT-2 relief—
Employer ZUS
additional company cost
—
Pension 9.76%—
Disability 6.5%—
Accident 1.67%—
FP 2,45%—
FGŚP 0,1%—
Minimum wage 2026: 31,40 zł/h
⚠️ Rate is lower than the minimum wage (31,40 zł/h)
168 h — full-time.
Net/h
—
per 168 h: —
Gross/h
—
per 168 h: —
Employer cost
—
gross + company ZUS
Net —ZUS emp. —Tax —
Employee ZUS
deducted from gross
—
Pension 9.76%—
Disability 1.5%—
Sickness 2.45%—
Tax and health insurance
zdrowotne + PIT
—
Health 9%—
KUP 20% (tax relief)—
PIT advance 12%—
PIT-2 relief—
Employer ZUS
additional company cost
—
Pension 9.76%—
Disability 6.5%—
Accident 1.67%—
FP 2,45%—
FGŚP 0,1%—
How net salary is calculated in Poland
The employer states the rate gross — this is the amount before deductions. ZUS contributions (pension, disability, sickness), health contribution (zdrowotne, 9%), and PIT tax advance are deducted from it. What remains is net, the money that lands in your account. In addition, the employer pays their own part of ZUS on top of your gross — this is their total cost of employing you.
What is the difference between umowa o pracę and umowa zlecenia
Umowa o pracę (UoP) — employment contract: all contributions are mandatory, includes paid leave, sick leave, and protection against dismissal. Sickness insurance is always deducted.
Umowa zlecenia (UZ) — mandate contract, often hourly: sickness insurance is voluntary, for students under 26 there are no contributions at all, KUP (expenses) is 20%.
Tax reliefs that change the amount
Ulga dla młodych — employees under 26 do not pay PIT.
PIT-2 — a declaration granting a monthly tax relief (reduces the PIT advance).
FAQ
How much net from 5000 zł gross?
Enter 5000 in the "Gross" field, select your age and PIT-2 — the calculator will immediately show the net amount with a full breakdown of contributions. For a typical employee 26+ with PIT-2, this is approximately 3 600–3 700 zł.
Why is the employer's cost higher than my gross salary?
On top of your gross, the company pays its share of ZUS (pension, disability, accident, FP, FGŚP) — about 20% extra in total. This is not deducted from you, but shows the real cost of the workplace.
Are the rates up to date?
Yes. The minimum wage and ZUS/PIT rates change periodically — we update the number and date together.
Do you know how much you want "net"? We will find such a job
Leave your contact details — a recruiter will find legal vacancies that match your expected salary. Official contract, accommodation, €0 from the candidate.
