Poland salary 2026

Employee social security (13.71%) comes off gross, then 9% health on the base after social, then 12% PIT after deductible costs and the 300 zł monthly tax-reducing amount (PIT-2), plus optional PPK. The result is a one-month, first-bracket sketch.

That is the employee’s pension, disability and sickness contributions. Health insurance is calculated on what remains after this ZUS. Employer contributions (pension, disability, accident, labour fund, FGŚP) sit in employer cost, not in net pay.

Yes. The 2026 model uses 12% PIT and subtracts 300 zł per month, as with a filed PIT-2. A second bracket, a second job and the young-person relief are out of scope — those have their own tools.

The standard employment cost deduction is 250 zł a month. 300 zł applies when you commute from another locality and meet the statutory tests. The higher deduction trims PIT slightly, so net pay rises by a few złoty.

You enter the employee percent (often 2%). That contribution comes out of net after social, health and PIT, so the transfer is lower by that amount. The employer’s PPK share is a company cost, not part of your payout.

No. It is a simplified sketch: one job, first bracket, no garnishments and no overtime. The payslip comes from the employer or payroll office.