Polish net pay from gross on an umowa o pracę for 2026: ZUS, health insurance and PIT
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 9 Oct 2026.On an umowa o pracę in 2026, 10,000 zł gross a month leaves 7,147.39 zł net in January: ZUS takes 1,371.00 zł (13.71%), health insurance 776.61 zł (9% after ZUS) and the PIT advance 705 zł, with 250 zł employee costs and the 300 zł monthly tax reduction from a PIT-2.
2026 · Rates and rules read from the sources listed on this page (the earliest on 9 Oct 2026); they may have changed since.
Type the gross monthly pay (brutto) from your umowa o pracę.
Keep PIT-2 on if you gave your employer the PIT-2 statement, and pick 250 zł or 300 zł employee costs.
Turn on PPK if you are in the employee capital plan, and set the rates if they differ from 2% and 1.5%.
Read the net pay (netto) for January, then the month table for when the ZUS cap and the 32% rate start.
This calculator turns a gross monthly salary (brutto) on an employment contract into the pay that reaches the bank (netto), month by month for 2026, and shows what the job costs the employer.
What comes off. The employee pays ZUS social insurance of 9.76% for the pension, 1.5% for disability and 2.45% for sickness, 13.71% in all. Health insurance is 9% of the pay after those contributions, and since 2022 it no longer reduces the tax. The PIT advance is 12% of the income after ZUS and the employee costs (250 zł a month, or 300 zł if you live outside the town where you work), less 300 zł a month if you gave the employer a PIT-2 form. That 300 zł is one twelfth of 3,600 zł, which is 12% of the 30,000 zł tax-free amount.
The two annual limits. Pension and disability contributions stop once the year's pay reaches 282,600 zł, thirty times the projected average wage for 2026; on 30,000 zł a month that happens in October and the net pay rises. Once the year's taxable income passes 120,000 zł the advance rises to 32%; on 15,000 zł a month that is from the tenth month. The month table shows both, so you can see why December's payslip differs from January's.
PPK and the employer. With PPK switched on, 2% of the pay goes to the plan and the employer's 1.5% is added to taxable income. The employer pays its own 9.76% and 6.5% up to the same cap, accident insurance at the rate ZUS sets for it, 2.45% to the Fundusz Pracy and Fundusz Solidarnościowy and 0.10% to FGŚP.
What it does not do. It does not apply the relief for under-26s, the family reliefs, author's costs, a second job, joint filing or the annual return, which can differ from the monthly advances.
Every rate and its source is listed under Sources. Everything runs in your browser; nothing you type is sent anywhere.
On an umowa o pracę with a PIT-2 and standard costs, 7,147.39 zł in January. ZUS takes 1,371.00 zł, health insurance 776.61 zł and the PIT advance 705 zł. Below the 120,000 zł threshold and the ZUS cap, every month is the same.
Pension and disability contributions are charged on at most 282,600 zł of pay in 2026, thirty times the projected average monthly wage of 9,420 zł, as announced in Monitor Polski 2025 item 1206. Sickness and health contributions have no annual limit.
When the year's taxable income from the employer passes 120,000 zł. Taxable income is the pay after ZUS and employee costs, so at 15,000 zł gross a month it is about 12,694 zł a month and the 32% rate starts in the tenth month.
With a PIT-2 the employer takes 300 zł off the tax advance every month, one twelfth of the 3,600 zł tax-reducing amount. Without it the advance is 300 zł higher and the reduction comes back only in the annual return. The calculator has a switch for both cases.
No. Since 2022 the 9% health contribution is paid on the pay after ZUS but is no longer subtracted from the tax. On 10,000 zł gross it is 776.61 zł a month, the second largest deduction after ZUS.
On 10,000 zł gross, about 12,048 zł a month: 9.76% pension, 6.5% disability, accident insurance at 1.67% in the example, 2.45% for the Fundusz Pracy and Fundusz Solidarnościowy and 0.10% for FGŚP. PPK adds 1.5% more when the employee is in the plan.
Rates and rules change; check the source before you rely on a figure.
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