Poland: Written order calculator
Written order taxation calculator (Polish tax system only). Easy calculation of costs, and taxes. In Poland it is called "Umowa zlecenie".

Input data#

Tax year and earnings
Year of work
Gross earningsPLN
Additional information
Deductible Cost
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#

You earn 6000.00 PLN gross.
After deducting taxes and other levies you take home 4141.20 PLN net.

What's going on with my money#

Gross amount6000.00PLN
Pension insurance585.60PLN
Disability insurance90.00PLN
Sickness insurance0.00PLN
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 tax704.00PLN
Net amount4141.20PLN

Some facts#

  • 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.

See also#

If you want to learn more about taxes and other levies paid in Poland, check out our other calculators:

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.
  • 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.

Tags and links to this website#

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Ancient version of this site - links#

In December 2016 the Calculla website has been republished using new technologies and all calculators have been rewritten. Old version of the Calculla is still available through this link: v1.calculla.com. We left the version 1 of Calculla untouched for archival purposes.
Direct link to the old version:
"Calculla v1" version of this calculator
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