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

When an employer in Poland states a salary, they almost always mean gross — the „on paper” amount, before any deductions. What actually lands in your account is net, or „take-home”. The difference is contributions and tax, and it's usually 25–30%.

What the gap is made of

Three things are withheld from your gross pay:

• ZUS contributions — pension (9.76%), disability (1.5%) and sickness (2.45%). This is your share of social insurance: pension, sick pay.
• Health contribution (składka zdrowotna) — 9%. Gives you the right to free treatment under the public NFZ system.
• Tax advance (PIT) — 12% of the taxable base, factoring in any reliefs.

Reliefs that boost your take-home

Two things noticeably affect your net pay:

• Ulga dla młodych (relief for the young) — workers under 26 pay no PIT at all. For them, net pay is noticeably closer to gross.
• PIT-2 declaration — gives a monthly tax relief and reduces the tax advance. If you didn't file it, by year-end there's likely something to get back.

What about overtime?

Work beyond the standard hours earns a premium — +50% on weekdays and +100% on Sundays, holidays and at night, on top of the normal hourly rate. This is also gross, so the take-home amount will be lower. You can work out the premium in a separate calculator.

How to work out your figure

Instead of keeping track of all the percentages, use the calculator: enter your gross (or, the other way round, the net you want), your age and whether you have PIT-2 filed, and you'll see the full breakdown of contributions and your take-home pay.