What Comes Off a Polish Payslip
Five items stand between brutto and netto for a typical employee:
- Pension insurance (emerytalne), 9.76% of gross.
- Disability insurance (rentowe), 1.5%.
- Sickness insurance (chorobowe), 2.45%.
- Health contribution (składka zdrowotna), 9% of gross after the three ZUS items.
- Income tax (zaliczka na PIT), worked on gross less ZUS and employee costs.
The first three together are 13.71%. Your employer pays its own ZUS on top, so it never shows on your side of the payslip.
ZUS Rates and the Annual Limit for 2026
Pension and disability contributions stop once your earnings for the calendar year reach PLN 282,600, which is 30 times the projected average wage of PLN 9,420. Sickness insurance has no limit, and neither does the health contribution.
| Contribution | Employee rate | Annual limit |
|---|---|---|
| Emerytalne (pension) | 9.76% | PLN 282,600 |
| Rentowe (disability) | 1.5% | PLN 282,600 |
| Chorobowe (sickness) | 2.45% | none |
| Składka zdrowotna (health) | 9% | none |
On PLN 300,000 a year the cap saves PLN 1,959 of pension and disability contributions, so the last months of the year pay out more netto.
PIT Scale, Tax Free Amount and Employee Costs
Employment income is taxed on the progressive scale: 12% up to PLN 120,000 of taxable income and 32% above. The PLN 30,000 tax free amount works as a tax reducing amount of PLN 3,600 a year, or PLN 300 a month once you file PIT-2 with your employer.
Before the rate applies, payroll subtracts ZUS and the flat employee costs (koszty uzyskania przychodu):
- PLN 250 a month (PLN 3,000 a year) when you live in the town where you work;
- PLN 300 a month (PLN 3,600 a year) when you commute from another town.
The health contribution is not deductible from tax since 2022, so it is a pure extra cost. Choosing the commuter setting on PLN 112,800 lowers the tax by PLN 72 a year.
Worked Example on 9,400 zł a Month
Annual gross PLN 112,800, local employee costs, PIT-2 filed, no PPK:
- ZUS: PLN 11,009 pension, PLN 1,692 disability and PLN 2,764 sickness, PLN 15,465 in all
- Health: (PLN 112,800 − PLN 15,465) × 9% = PLN 8,760
- Taxable base: PLN 112,800 − PLN 15,465 − PLN 3,000 = PLN 94,335
- PIT: PLN 94,335 × 12% − PLN 3,600 = PLN 7,720
- Netto: PLN 80,855 a year, PLN 6,737.91 a month
That is 28.3% of brutto. At the 2026 minimum wage of PLN 4,806 a month the same steps give PLN 3,606.19 netto.
Brutto Netto in PLN at Six Salaries
| Gross a year | ZUS | Health | PIT | Net a year | Net a month |
|---|---|---|---|---|---|
| PLN 57,672 | PLN 7,907 | PLN 4,479 | PLN 2,012 | PLN 43,274 | PLN 3,606.19 |
| PLN 72,000 | PLN 9,871 | PLN 5,592 | PLN 3,495 | PLN 53,042 | PLN 4,420.18 |
| PLN 112,800 | PLN 15,465 | PLN 8,760 | PLN 7,720 | PLN 80,855 | PLN 6,737.91 |
| PLN 150,000 | PLN 20,565 | PLN 11,649 | PLN 12,859 | PLN 104,927 | PLN 8,743.90 |
| PLN 240,000 | PLN 32,904 | PLN 18,639 | PLN 37,711 | PLN 150,746 | PLN 12,562.20 |
| PLN 360,000 | PLN 40,641 | PLN 28,742 | PLN 73,635 | PLN 216,982 | PLN 18,081.83 |
Every row uses local employee costs and no PPK. The 32% band starts to bite once taxable income passes PLN 120,000, which on these settings means a gross of about PLN 142,543 a year.
PIT 0 for Under 26s and PPK Savings
Ulga dla młodych (PIT-0): employment income up to PLN 85,528 a year is free of PIT until your 26th birthday. ZUS and health still apply in full. On PLN 72,000 a 25 year old keeps PLN 56,537 instead of PLN 53,042.
PPK (Pracownicze Plany Kapitałowe): if you stay in the workplace savings plan, 2% of gross goes from your pay and your employer adds 1.5%. The employer part counts as your taxable income, so on PLN 112,800 PPK costs PLN 2,256 from pay plus PLN 203 of extra tax, while PLN 1,692 lands in your account from the employer.
What Is Taxed and What Is Not
- Taxed and subject to ZUS: base pay, overtime, bonuses, commission and most benefits in kind.
- Taxed but outside the ZUS base: the employer PPK contribution.
- Usually free: business travel allowances within the statutory limits and some social fund (ZFŚS) benefits up to a set amount.
Contracts of mandate (umowa zlecenie) and B2B invoicing follow different rules, so this tool covers employment contracts only.
Monthly Pay, Bonuses and the 13th Salary
Polish salaries are quoted per month, and the switch above accepts a monthly brutto. Payroll works each month on its own: the 32% rate starts only in the month your cumulative base passes PLN 120,000, and the ZUS limit ends contributions in the month earnings reach PLN 282,600.
The 13th salary (trzynastka) paid in the public sector is ordinary pay for tax and ZUS. Add it to the annual gross to see its effect on the year.
Assumptions and Sources for Poland
- Employment contract with one employer for the whole year, PIT-2 filed, tax filed individually.
- Annual totals without the monthly rounding of payroll, which can move netto by a few złoty a year.
- No joint filing with a spouse, no child relief and no limit of the health contribution for very low pay.
Sources: ZUS (contribution rates and the 2026 annual limit), podatki.gov.pl (PIT scale, employee costs, ulga dla młodych) and mojeppk.pl. Rates for 2026. Compare with the Germany Gross to Net Calculator or the Czech Republic Gross to Net Calculator.
Frequently Asked Questions
How much is 9,400 zł brutto in netto in 2026?
PLN 6,737.91 a month, with local employee costs, PIT-2 filed and no PPK.
What is the minimum wage netto in Poland in 2026?
The minimum wage is PLN 4,806 brutto. This calculator gives PLN 3,606.19 netto a month, in line with the published figure of 3,605.85 zł.
What is the ZUS limit for 2026?
PLN 282,600. Above it you stop paying pension and disability contributions for the rest of the year; sickness and health contributions continue.
Is the health contribution deductible from PIT?
No. Since 2022 employees cannot deduct the 9% health contribution from their tax.
Who can use PIT-0?
Employees under 26, on employment income up to PLN 85,528 a year. Above that limit, normal PIT applies to the rest.
Does PPK reduce my netto pay?
Yes, by 2% of gross, plus a little extra tax on the employer's 1.5%. You can opt out with a written declaration.