Earnings within the selected year
| Year and agreement type | ||
| Year of work | ||
| Employment contract type | ||
| Settings related to employee tax situation | ||
| Joint declaration for married couple | ||
| Extended tax deductible costs (working far from place of living) | ||
| Include tax-relief for people before 26 y.o. | ||
| Settings related to employer (no influence on employee's salary) | ||
| Accident insurance (ZUS) | ||
| Gross earnings (brutto) | ||
| Gross monthly earnings (same for all months) | ||
| January | ||
| February | ||
| March | ||
| April | ||
| May | ||
| June | ||
| July | ||
| August | ||
| September | ||
| October | ||
| November | ||
| December | ||
What's going on with my money
| month | brutto (gross) | employee (worker) costs | net salary | employer (company) costs | total cost | |||||||||||
| ZUS (insurance) | health (NFZ) | income tax | ZUS (insurance) | labour fund (FP) | fund of guaranteed employee benefits (FGŚP) | all | ||||||||||
| pension | disability | sickness | all | pension | disability | accident | all | |||||||||
| 1 January | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 2 February | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 3 March | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 4 April | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 5 May | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 6 June | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 7 July | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 8 August | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 9 September | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 10 October | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 11 November | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| 12 December | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| Annual sum | 36000.00 | 3513.60 | 540.00 | 882.00 | 4935.60 | 2795.76 | 2388.00 | 25880.64 | 3513.60 | 2340.00 | 648.00 | 6501.60 | 882.00 | 36.00 | 7419.60 | 43419.60 |
| Monthly average | 3000.00 | 292.80 | 45.00 | 73.50 | 411.30 | 232.98 | 199.00 | 2156.72 | 292.80 | 195.00 | 54.00 | 541.80 | 73.50 | 3.00 | 618.30 | 3618.30 |
| Percent | 100.00 | 9.76 | 1.50 | 2.45 | 13.71 | 7.77 | 6.63 | 71.89 | 9.76 | 6.50 | 1.80 | 18.06 | 2.45 | 0.10 | 20.61 | 120.61 |
Annual summary
| Incomes, expenses and costs of getting incomes | ||
| Gross income | 36000.00 | |
| Payed social insurance contribution (polish: ZUS) | 4935.60 | |
| Payed health contributions (polish: NFZ) | 2795.76 | |
| Cost of getting income | 1335.00 | |
| Tax | ||
| Tax base | 29729.00 | |
| Applied tax rate (level) | 18 | |
| Tax reduction amount | 556.02 | |
| Tax after taking into account the tax-free amount | 1999.00 | |
| Additional payment or tax return | ||
| Annual tax | 1999.00 | |
| Payed tax advances | 2388.00 | |
| Tax difference to return | 389.00 | |
Some facts
- Currently (as of 2019) taxpayers who settle on general rules are subject to the so-called tax thresholds. This means that the tax rate (percent) depends on achieved incomes. The current thresholds are: 18% for income below PLN 85 528 and 32% for income above this amount.
- The tax base (ie the amount from which the tax is calculated) is the sum of revenues obtained in a given year decreased by social insurance constributions (polish: ZUS) and costs of getting incomes.tax base = gross earnings - social insurance - cost of getting income
- There is a tax-free amount in the Poland, from which we will not pay any tax. In this case, the final tax would be slightly lower than it would appear from the tax thresholds alone.
- Before 2017 year the tax-free amount was fixed (in 2009-2016 it amounted to 3091.00 PLN) and was entitled to all taxpayers using general rules.
- Starting from 2017, the tax-free amount depends on income, in such a way that the taxpayers with very small income are fully covered, then the tax-free amount is gradually reduced as revenue increases.
- In practice, the so-called tax reduction amount is more common, when calculating income tax (PIT). This is the effective amount that should be deducted from the tax already calculated, to apply the allowance associated with the tax-free amount.
- To calculate the tax for 2018 year (and also 2017), use the below formula:
- in the case of income below 85 528 PLN:
tax = 18% × tax base - tax reduction amount
- in the case of an income of 85 528 PLN or more :
tax = 15395.04 PLN + 32% × (tax base - 85528 zł) - tax reduction amount
- in the case of income below 85 528 PLN:
- To calculate the tax reduction amount for income earned in 2018 year, use the following formula:
- in case of income in the amount of 6600 PLN or less:
tax reduction amount = 1188 PLN,
- in case of income from 6601 PLN to 11000 PLN:
tax reduction amount = 1188 PLN - 631.98 PLN × (tax base - 6600 zł) / 4400 zł,
- in case of income from 11101 PLN to 85528 PLN:
tax reduction amount = 556.02 PLN,
- in case of income from 85529 PLN to 127000 PLN:
tax reduction amount = 556.02 PLN - 556.02 PLN × (tax base - 85528 zł) / 41472 zł,
- in case of income above 127000 PLN there is no tax-free amount, so tax reduction amount is 0.
- in case of income in the amount of 6600 PLN or less:
⚠ WARNING! Health insurance contributions (polish: NFZ) are deducted from already calculated tax, instead of tax base like in case of other expenses.
In 2019, the tax-relief covers annual revenues up to 35636.67 PLN, and from 2020, this limit will be increased to 85528 PLN. Revenues exceeding the annual limit remain taxed using tax-scale.
The legal basis for the new regulations can be found at the official government website.
How to use this tool
To calculate net earnings (take-home earnings), taxes and other salary components, you have to include huge number of factors (type of work agreement, costs of generating income, the insurance participation and a lot more). This calculator takes major factors for consideration, but it ignores a lot of minor things specified by employment and taxes law.
In most cases the numbers computed by this calculator will be perfectly accurate. But you should understand that in more advanced cases (for example having additional tax reliefs or specific family situation) the results may be only estimation and details may change your take-home earnings slightly.
For detailed estimation of your earnings - ask your accountant or employer (or contact us directly).
In most cases the numbers computed by this calculator will be perfectly accurate. But you should understand that in more advanced cases (for example having additional tax reliefs or specific family situation) the results may be only estimation and details may change your take-home earnings slightly.
For detailed estimation of your earnings - ask your accountant or employer (or contact us directly).
What is the meaning of each calculator field ?
Quick take-home estimation
If you want just quickly estimate your net salary, skip all the detailed settings and just type your gross salary into Gross Salary input window.
Detailed estimation
If you have more time and want to give more details, try to fill all the input fields:
If you want just quickly estimate your net salary, skip all the detailed settings and just type your gross salary into Gross Salary input window.
Detailed estimation
If you have more time and want to give more details, try to fill all the input fields:
- 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 2018 and we will update it every year to follow changes of the labour law and tax rates in Poland.
- Employment contract type - depending on needs, there is one of the following types of contract signed:
- employment contract (PL: umowa o pracę)
- contract to perform a specific task (PL: umowa o dzieło)
- job order contract (PL: umowa zlecenie)
- employment contract (PL: umowa o pracę)
- Joint declaration for married couple - check it when you've decided to have a joint declaration (it's not mandatory).
Important: if only one of partners works (the other one has no income), then the results displayed here will be perfectly correct. But if both partners work, then the net salary displayed by this calculator will be not fully accurate (the real net salary will be slightly lower than displayed here). This calculator is not able to correctly compute net salary for two working partners.
- Extended tax deductible costs (employment contract only) - check, if you travel to work from another town (ask you accountant for details)
- Deductible cost (non-employment contract only) - in most cases select 20%. For some selling of copyrights, selling the right to patents/innovations etc. check 50%. Consult some polish accountant before going for 50% here.
- How insurance (ZUS) is being paid (job order contract only) - in some cases of job order contract, you don't have to pay ZUS and health contributions. For example, if this is your 2nd work and you work for another employer and he's paying you at least full minimum wage, you don't have to pay contributions for this job order contract.
This calculator understands 3 specific cases:
- this job is the primary way of paying ZUS - check, if you think you are not exempt from paying ZUS/health contributions. If you're not a student and you have no other employer paying your ZUS contributions, you probably have to check this one.
- some other employer is paying the ZUS insurance - check, if you work in another job and you have your ZUS/health contributions paid there in the ammount as for at least minimal polish salary.
You can definitely check that, if you work somewhere else with full-time employment.
If this is checked, you pay only health part of insurance (called NFZ) and you are exempt from other ZUS contributions.
- student at age below or equal to 26 - if you are student below or at age 26, then you don't have to pay ZUS contributions and no health contributions.
- this job is the primary way of paying ZUS - check, if you think you are not exempt from paying ZUS/health contributions. If you're not a student and you have no other employer paying your ZUS contributions, you probably have to check this one.
- Optional sickness insurance (ZUS based) - check it, if you WANT to pay sickness insurance (it's not mandatory).
- Accident insurance (ZUS) - this is paid by your employer (so it doesn't influence your gross-net salary), if:
- you work on employment contract
- or you work on any other type of contract, but when working you physically do it on site of the company you're working for
- for small company, employing no more than 9 workers (<=9) - the rate is flat for all workers. It equals to 50% of max rate for this particular year. Max rate is taken from table specifing rates for each industry type published by government agencies.
This rate is/was :
- from 01.01.2003 to 31.03.2006 - 1,93%
- 01.04.2006 - 31.03.2009 - 1,80%
- 01.04.2009 - 31.03.2012 - 1,67%
- 01.04.2012 - 31.03.2015 - 1,93%
- from 01.04.2015 - 1,80%
- from 01.01.2003 to 31.03.2006 - 1,93%
- for company larger than 9 workers (>=10) - the rate is specified separately for each employee - depending on type of work he is doing. The rate may be in range of 0.67% to almost 4% and it is changing over time (usually each few months).
- you work on employment contract
- Gross earnings (brutto) - the most important number for your salary ! You can type your gross earning for each month separately - if this differs over a year for any reason (for example if you got a raise in June). If you have same salary through whole year, simply type it in a input window called "Gross monthly earnings (same for all months)".
Annual tax vs monthly tax advances
- To calculate the exact tax amount for a given tax year, you need to know your total income earned during all 12 months.
- Because we have only partial information in the middle of the tax yearr, monthly tax advances are approximations of the final amount due.
- If total sum of advances paid during the year is higher than the final annual tax, then the the tax office pays back difference to the taxpayer. Similarly, if the amount of advances is lower, then there is a need to pay the missing tax to the Tax Office.
Calculating the take-home earnings in Poland
The rules of calculating net earnings, taxes, insurance etc. in Poland are quite complex. There is a huge number of documents you should read to really understand the law base for whole process. The document for good start is "The personal income taxation act" (polish: "ustawa o podatku dochodowym od osób fizycznych").
General rules are:
General rules are:
- Zloty or PLN
This calculator uses polish national currency for all computations - Zloty. - Gross Salary (brutto)
You make an agreement between you and your employer. In this agreement the employer declares to pay the employee a gross salary (in Poland called "brutto"). Typically in Poland the gross salary is specified in monthly basis.
The gross salary is a base number for all calculations. For example if your bank is asking you "how much you earn" to assess your mortgage/loan max amount, then the bank asks for your "gross earnings". - Net Salary (netto)
The taxes and insurance-system contributions are taken from your gross salary automatically by your employer. Then the employer will pay you remaining cash: it's your net salary (in Poland called "netto") - and it simply means "cash on hand" or "cash you take home". - Employer contributions
The insurance-system contributions taken from employee's gross salary is not all. There is also some amount of insurance the employer pays on top of gross salary.
If you're employee (worker) - you don't have to worry about it, because you don't even see it.
If you're the employer (bussiness) - your overal cost of employment is the Gross Salary plus employer's insurance contributions (so, a lot more than the gross salary itself).
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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
Direct link to the old version: "Calculla v1" version of this calculator