|Tax year and earnings|
|Year of work|
|Do not include ZUS contributions|
|Voluntary sickness insurance|
|Do not include health insurance contribution|
|Include tax-relief for people before 26 y.o.|
Common sense tells#
After deducting taxes and other levies you take home 4141.20 PLN net.
What's going on with my money#
|Total social insurance (ZUS)|
(sickness, pension and disability)
|Health insurance payed (9%)||479.20PLN|
|Health insurance to deduct from tax (7.75%)||0.00PLN|
|Advance payment towards income tax||704.00PLN|
- Starting from August 2019, people under 26 y.o. in Poland do not need to pay income tax (PIT).
In 2019: the tax-relief covers annual revenues up to 35636.67 PLN. In 2020, 2021 and 2022 tax-relief covers annual revenues up to 85528 PLN. Revenues exceeding the annual limit remain taxed using tax-scale.
What is this for#
This calculator converts gross to net earnings in case of written order contract - taking into account the typical factors affecting the take-home salary.
Of course, ZUS (insurance) and health (polish: NFZ) contributions are calculated too.
What is the meaning of each calculator field ?#
- Year of work - select the year of the employment.
Every year is slightly different. The employment taxation rules and rates in Poland are little bit changing from time to time. Most of the time the changes are just minor adjustments to rates (numbers, factors, percentages). When you select the year of the employment here, the calculator will use the rules and rates for particular year.
This calculator supports all years from 2007 to 2020 including changes introduced in-the-middle of 2019 tax year and we will update it every year to follow changes of the labour law and tax rates in Poland.
- Earnings - enter your gross salary here.
- Deductible cost - 20% is the most typical case. Select 50% if the contract is related to transfer of copyrights, ownership of the invention, rights to use trademark etc. (you can find more info in the Polish Income Tax Act, chapter 4: "Tax deductible cost").
- Do not include ZUS contributions - select if you do NOT have to pay ZUS (insurance) contributions from this contract. It is possible for students at age 26 or below and for peoeple, which are employed by another employer and he pays at least minimal ZUS contributions for them.
- Voluntary sickness insurance - select if you want to pay sickness insurance - this contribution is optional.
- Do not include health insurance contribution - select if you are not obligated to pay health contributions (polish: NFZ). It's true for students at age 26 or below.
Students at age 26 or below should select "do not include ZUS contributions" and "do not include health insurance contribution" options.
- Polish salary #1 (yearly) - see what is happening with your salary month by month, the calculator supports both an employment contract, a specific task contract and a job order contract",
- Polish earnings #2 (tax↔no tax) - simple conversion between gross and net earnings (on-the-hand),
- Polish earnings #3 (written order) - earnings calculator for the contract of job order contract,
- Polish earnings during sickness - calculator of salary during illnes paid by ZUS and your employer,
- Polish ZUS payments - a simple calculator of all social security contributions (polish: ZUS) for an employment contract with a breakdown into contributions paid by the employee and the employer (employer's cost),
- Polish ZUS: rates and base - current and archival social security contributions (polish: ZUS) for entrepreneurs (self-employed),
- Polish ZUS retirement - state pension calculator using "old rules", paid entirely from ZUS, the so-called "old pension",
- Polish OFE retirement - state pension calcualtor using "new rules paid from ZUS and OFE,
- Work time - check how many seconds, minutes, hours, days etc. of your life you spend at work,
- State pension age - check when you will be able to stop working and retire (polish retirement age calculator),
- Polish salary #4 (self-employment) - check how much you will earn on the invoice as the so-called freelancer in Poland [waek](self-employed),
- Average and minimum wages in Poland - current and archival minimum and average salaries in Poland,
- PL: Tax-free threshold archive - the amount below which you will not pay income tax, current and archival rates,
- PL: Tax-decreasing amount - calculator of the amount that reduces your income tax,
- Polish Employee Capital Plans (PPK) - calculator of contributions and future retirement pay outs from Employee Capital Plans (polish: PPK),
- Polish disability pension - calculator of the disability pension paid from ZUS,
- PIT rates in Poland (archive) - current and archival personal income tax rates (PIT) in Poland,
- CIT rates in Poland (archive) - current and archival corporate tax rates (CIT) in Poland,
- Real work cost in Poland (archive) - effective labor cost in Poland, historical and current values are presented,
- Polish accident insurance - the amount of the accident insurance contribution depending on the type of activity (polish PKD codes),
- Polish ZUS: preferential - calculator of preferential social security contributions (polish: ZUS) for entrepreneurs who start their business,
- Polish lump-sum tax rates - lump-sum tax rates by type of activity (polish PKWiU codes), both current and historical data are presented,
- Polish health contribution (lump-sum tax) - the amount of health contribution if you use lump-sum tax in Poland.
Nowy Ład 2022 (en: New Deal)#
- At the beginning of 2022 polish government introduced many changes in the tax system. The package of changes was politically promoted by the then ruling party Law and Justice party (polish: Prawo i Sprawiedliwość, PiS) under the name Nowy Ład (en: New Deal), Polish Ład (en: Polish Order) or sometimes Nowy Polski Ład (en: New Polish Order).
- The changes introduced from January 1, 2022 include:
- increasing tax-free amount to 30 000 PLN,
- raising the tax threshold for persons using general rules to 120 000 PLN,
- the health insurance contribution for the self-employed is not constant anymore (polish: NFZ) - instead of the flat-fee paid by all entrepreneurs, new health contribution depends on the income earned/revenues and the selected taxation form,
- because social insurance contributions (polish: ZUS) for the self-employed may vary from month to month, entrepreneurs need to submit a ZUS DRA declaration every month beginning from 2022,
- persons who pay taxes according to the tax scale can no longer deduct the health insurance contribution from the tax,
- new lump-sum tax rates were introduced,
- new entrepreneurs can't use the tax card anymore (the simplest form of taxation),
- the introduction of the so-called middle class relief aimed to reduce extra cost of increased health insurance for selected social groups.
- increasing tax-free amount to 30 000 PLN,
- Government said that Nowy Ład simplifies the polish tax system, as well as reduces the effective tax on people earning less at the expense of people with higher income. Jarosław Kaczyński (leader of the then ruling Law and Justice party) in an interview for the Interia portal said in October 2021 that people living with cunning may lose on Nowy Ład. In January 2022, the television presenter Krzysztof Skowroński spoke about 14 million beneficiaries on the polish state-owned channel TVP INFO.
- In practice, the Nowy Ład introduced many chaotic and unforeseen consequences. In January 2022, Cezary Kaźmierczak (then president of the Association of Private Employers) suggested that Poland may have the worst tax system in the world in terms of complexity from 2022.
- At the first half of 2022, the government announced further changes, known in terms of marketing as Nowy Ład 2.0 (en: New Deal 2.0). The changes applied from July 1, 2022 include:
- reduction of the PIT rate to 12%,
- elimination of the middle class tax relief,
- persons who pay lump-sum tax, linear tax or tax card may deduct the health insurance contribution from the tax base.
- reduction of the PIT rate to 12%,
Tags and links to this website#
What tags this calculator has#
Ancient version of this site - links#
Direct link to the old version: "Calculla v1" version of this calculator