Net pay from an umowa zlecenie or umowa o dzieło in 2026: ZUS, health, costs and PIT
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.On a 3,000 zł umowa zlecenie in 2026 the contractor keeps 2,166.60 zł: ZUS takes 337.80 zł, health insurance 239.60 zł and the 12% PIT advance 256 zł. A student under 26 keeps the whole 3,000 zł, and the same amount on an umowa o dzieło with 20% costs leaves 2,712 zł.
2026 · Rates and rules read from the sources listed on this page (the earliest on 10 Oct 2026); they may have changed since.
Choose umowa zlecenie or umowa o dzieło and type the gross amount, or tap an example amount.
For a zlecenie, pick your situation: full ZUS, student under 26, or already insured on an employment contract.
Set the costs (20%, or 50% for copyright work), the PIT-2 statement and the relief for under-26s if they apply.
Read the net amount and each deduction line by line, then copy the share link.
This calculator works out what reaches you (na rękę) from one payment under a Polish civil-law contract: the umowa zlecenie (a contract of mandate) or the umowa o dzieło (a contract for a specific work), with the 2026 rules.
Umowa zlecenie. The contractor pays ZUS like an employee: 9.76% for the pension and 1.5% for disability, plus 2.45% if they choose the voluntary sickness insurance. Health insurance is 9% of the amount after those contributions. Costs of 20% of the same amount come off before the tax, and the payer withholds a 12% advance. On 3,000 zł that leaves 2,166.60 zł, or 2,106.72 zł with sickness insurance.
Students and under-26s. A pupil or student under 26 pays no ZUS and no health contribution on a zlecenie, and the relief for young people (ulga dla młodych) removes the tax on income up to 85,528 zł a year, so the whole amount is paid out. An under-26 who is not a student still pays ZUS and health, but no tax.
Employed elsewhere. If you already have an employment contract with another employer paying at least the 4,806 zł minimum wage, the zlecenie carries only the 9% health contribution.
Umowa o dzieło. There is no ZUS and no health contribution, unless the contract is with your own employer. Costs are 20%, or 50% for work you hold the copyright to and transfer, up to 120,000 zł of such costs a year. The relief for under-26s does not apply. 3,000 zł leaves 2,712 zł with 20% costs and 2,820 zł with 50%.
PIT-2 and small contracts. A PIT-2 statement, which you can give to up to three payers, takes 300, 150 or 100 zł off each advance. A contract for 200 zł or less is taxed at a flat 12% of the amount, with no costs and no reduction.
The amount withheld is an advance: the annual PIT return can give some back or ask for more. Related: Poland Salary Calculator, Poland B2B vs Employment Calculator and Poland VAT Calculator. Everything runs in your browser; nothing you type is sent anywhere.
With full ZUS, no sickness insurance, 20% costs and no PIT-2, a 3,000 zł zlecenie leaves 2,166.60 zł in 2026. ZUS takes 337.80 zł, health insurance 239.60 zł and the 12% tax advance 256 zł. With the voluntary sickness insurance the net is 2,106.72 zł.
No. Pupils and students under 26 are not insured on an umowa zlecenie, so no ZUS and no health contribution is taken, and the relief for young people removes the income tax up to 85,528 zł a year. A student therefore receives the whole gross amount.
An umowa o dzieło has no ZUS and no health contribution. The payer takes 20% costs, or 50% for copyright work, and withholds 12% of the rest: on 3,000 zł that is 288 zł with 20% costs, leaving 2,712 zł, or 180 zł with 50% costs, leaving 2,820 zł.
No. The relief for people under 26 in art. 21 of the PIT Act covers pay from employment and from an umowa zlecenie, up to 85,528 zł a year, but not an umowa o dzieło. A 25-year-old on an umowa o dzieło pays the usual 12% advance.
Yes. Since art. 31b of the PIT Act covers civil contracts, a contractor can give a PIT-2 to up to three payers. Each then takes 1/12, 1/24 or 1/36 of the 3,600 zł reducing amount off every advance: 300, 150 or 100 zł a month.
A zlecenie or dzieło for 200 zł or less, with someone who is not the payer's employee, is taxed at a flat 12% of the amount under art. 30 of the PIT Act, with no costs and no PIT-2. On 200 zł the tax is 24 zł; ZUS and health still apply to a zlecenie.
Rates and rules change; check the source before you rely on a figure.
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