Polish Salary Calculator
Our gross/net calculator enables you to easily calculate your net wage, which remains after deducting all taxes and contributions, free of charge. In addition to calculating what the net amount resulting from a gross amount is, our gross/net calculator can also calculate the gross wage that would yield a specific net amount. In other words, employees wishing to have a specific net salary in a year can use this tool to calculate how high the gross salary would have to be to yield the desired net amount.
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Gross/Net Calculator with Employee and Employer Contributions
After selecting the calculation type (gross to net or net to gross) and entering a monthly or yearly amount along with the particular contract details, the salary calculator computes the corresponding wage for the specified period (monthly or yearly basis).
The taxes and deductions are calculated according to the income and contract type. The calculator also determines the employer's contributions, which comprise pension insurance, disability insurance, accident insurance, work fund contributions, and additional health insurance provisions that the employer pays on top of your gross salary.
Our calculator uses current Polish tax rates and ZUS contribution rates. For employment contracts (UoP), both employee and employer pay significant social security contributions. Students under 26 benefit from sickness insurance exemption, and those earning under 85,528 PLN annually may qualify for complete income tax exemption.
Employment Contract Types in Poland
The contract type significantly affects your tax burden, social security contributions, and employment rights. There are three main types of work arrangements in Poland:
Employment Contract (Umowa o Pracę - UoP)
This is a traditional employment contract that provides the highest level of worker protection. You receive full employment benefits including paid vacation (minimum 20-26 days), paid sick leave, parental leave, and protection against unfair dismissal. Both you and your employer pay full ZUS contributions, and you're entitled to unemployment benefits if terminated. Income tax is calculated using progressive rates with a 30,000 PLN tax-free allowance.
Mandate Contract (Umowa Zlecenie - UZ)
A mandate contract is for specific tasks or services. You pay ZUS contributions (pension, disability, health, and sickness if not a student), but you don't get paid vacation, sick leave, or unemployment benefits. The contract can be terminated at any time by either party. Tax treatment is similar to employment contracts, but with less job security and fewer benefits.
Business-to-Business (B2B)
Under B2B arrangements, you work as an independent contractor through your own company. This gives you the most flexibility in terms of taxation - you can choose between progressive tax or flat 19% tax, and you have more control over your ZUS contributions. However, you receive no employment benefits, no job protection, and must handle your own insurance and retirement planning. This option often results in higher take-home pay but requires more financial responsibility.
Polish Tax System and ZUS Contributions
Progressive vs Flat Tax
Poland offers two tax options for most workers. The progressive system applies 12% tax on income up to 120,000 PLN annually and 32% on income above that threshold, with a generous 30,000 PLN tax-free allowance. The flat tax option charges 19% on all income but doesn't include the tax-free allowance. For most people earning under 150,000 PLN annually, progressive tax results in lower overall taxation.
ZUS Social Security System
ZUS (Social Insurance Institution) contributions fund Poland's social security system. Employee contributions total approximately 22% of gross salary, covering pension insurance (9.76%), disability insurance (1.5%), sickness insurance (2.45%), and health insurance (9%). Employers pay additional contributions on top of your salary. These contributions provide access to healthcare, future pension benefits, disability coverage, and sick leave compensation.
Special Considerations
Students under 26 are exempt from sickness insurance contributions and may qualify for complete income tax exemption if their annual income doesn't exceed 85,528 PLN. Foreign workers have the same tax obligations as Polish citizens, and Poland has tax treaties with many countries to prevent double taxation. All workers can deduct work-related expenses, with a standard 300 PLN monthly allowance or higher actual documented costs.
Polish Tax & Salary Questions & Answers
How is income tax calculated in Poland?
Poland uses a progressive tax system with rates of 12% for income up to 120,000 PLN and 32% for income above this threshold. There's also a flat tax option of 19% for certain types of income. The tax-free allowance is 30,000 PLN per year for progressive tax, meaning you don't pay tax on your first 30,000 PLN of income.
What are ZUS contributions and how much do I pay?
ZUS (Social Insurance Institution) contributions are mandatory social security payments. For employees, you pay: pension insurance (9.76%), disability insurance (1.5%), sickness insurance (2.45%), and health insurance (9%). The employer covers additional contributions. These are calculated from your gross salary and are deducted before income tax.
How much will I earn with a 8,000 PLN gross salary?
With an 8,000 PLN gross monthly salary on an employment contract (UoP), you'll pay approximately 1,747 PLN in ZUS contributions and 0 PLN in income tax due to the tax-free allowance. Your net salary would be around 6,253 PLN. This assumes standard rates and no additional deductions.
What's the difference between UoP, UZ, and B2B contracts?
UoP is a regular employment contract with full benefits - you get paid vacation, sick leave, and job protection, but you'll pay more in taxes and ZUS. B2B means you work as a business - lower taxes and more flexibility, but no paid time off or employment protections. You handle your own insurance too.
Can students pay less tax and ZUS?
Students under 26 get some great tax breaks in Poland. You don't pay sickness insurance (chorobowe), which saves 2.45% of your gross salary. You still pay pension, disability, accident, and health insurance though - just not the sickness part.
Should I choose progressive or flat tax rate?
Progressive tax (12%/32%) is better for lower incomes due to the 30,000 PLN tax-free allowance. Flat tax (19%) becomes advantageous for higher incomes, typically above 150,000 PLN annually. However, flat tax doesn't include the tax-free allowance, so calculate both options. You must decide at the beginning of the tax year and cannot change mid-year.
How much net salary do I need for a 15,000 PLN gross salary?
A 15,000 PLN gross monthly salary results in approximately 10,728 PLN net with progressive tax. You'll pay about 3,272 PLN in ZUS contributions and 1,000 PLN in income tax (after using the monthly tax-free allowance). The exact amount depends on your contract type and whether you qualify for any exemptions.
What deductible costs can reduce my tax?
Common deductible costs include: professional training courses, work-related equipment, internet and phone bills for remote work, professional literature, and certification fees. For B2B contracts, you can deduct more business expenses like office rent, car expenses, and depreciation. Keep all receipts and ensure expenses are work-related.
How does health insurance work in the Polish tax system?
Health insurance (9% of gross salary) is split into two parts: 7.75% is deductible from income tax, and 1.25% is not deductible. This means the effective health insurance cost is lower than 9% when considering tax savings. Health insurance is mandatory for all workers and provides access to public healthcare services.
When do I need to file a tax return in Poland?
Most employees with single income sources don't need to file returns - taxes are calculated automatically. However, you must file if you: have multiple income sources, want to claim additional deductions, choose flat tax, or earn above certain thresholds. The deadline is typically April 30th for the previous tax year.
How do bonuses and 13th salary affect my taxes?
Bonuses and 13th salary are taxed as regular income in the month received. This can push you into a higher tax bracket temporarily, resulting in higher tax rates on the bonus. The annual settlement evens this out, but monthly cash flow can be affected. Consider timing of bonus payments for tax optimization.
What's the most important thing to know about Polish taxes?
Understanding ZUS contributions is crucial as they significantly impact your net salary. Many expats are surprised by the total deductions from gross salary. Always negotiate based on net salary needs, not gross amounts. Consider contract types carefully - B2B might seem attractive but reduces social security benefits. Plan for annual tax settlements and keep all relevant documentation.