Free tool
Poland Payroll Calculator 2026
Enter a gross monthly salary to see the full employer cost and employee net pay in Poland, including ZUS social insurance, the NFZ health contribution, PPK and PIT income tax.
Enter a gross salary and press Calculate to see the full breakdown.
What each contribution means
- ZUS social insurance — around 20.48% employer / 13.71% employee
- Covers old-age pension, disability, sickness and work accident insurance, plus the Labour Fund and the Guaranteed Employee Benefits Fund on the employer side. The pension and disability elements stop once annual pay passes the contribution cap (thirty times the forecast average salary), which is indexed each year.
- Health contribution (NFZ) — 9% employee
- Charged on gross pay after employee ZUS and funds public healthcare. It is not deductible from income tax.
- PIT income tax — 12% and 32%
- 12% applies up to PLN 120,000 of annual income and 32% above it, after employee ZUS and standard deductible costs. The PLN 30,000 tax-free allowance is applied as a monthly credit of PLN 300 where the employee has filed a PIT-2. Reliefs such as the under-26 exemption, joint filing and child relief are not applied in this estimate.
- PPK — 1.5% employer / 2% employee
- Employees are auto-enrolled in the Employee Capital Plans scheme and may opt out. The employer contribution is itself taxable income for the employee.
These are estimates based on standard Polish rates for an employment contract (umowa o pracę). Contact us for a precise quote.