EUPayConcierge

A sourced payroll calculator for the EU

Salary calculator Poland
gross to net 2026

Type any one of the three and we fill in the other two, for all 27 member states, under each country’s 2026 rules. Every line names its legal rate, its source and how far it was checked.

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Type in any one of the three

€
Known
€
Known
€
Known

1 EUR = 4.3768 PLN · stored rate (the ECB feed is unavailable)

Household
Commuting from another town (higher employee costs)
Other PIT-0 relief (shares the PLN 85,528 limit)

Under-26 relief is applied automatically from the age.

Takes part in PPK (employee capital plan)

Basic rates: 2% employee, 1.5% employer (the employer part is taxable).

Employer accident-insurance rate
Woman aged 55+ or man aged 60+ (no Labour Fund contribution)

Not included yet: Mandate (umowa zlecenie) and specific-task (umowa o dzieło) contracts; 50% author's costs for creative work; Other annual deductions and credits (internet, rehabilitation, donations, IKZE); Bridging-pension contribution (FEP, 1.5%) for hazardous work; Several employers or titles in the same year (30× cap and Labour Fund threshold across titles).

Poland, per month

Official and secondary sourcesRules checked 13 Oct 2026

Of every 100 of gross salary

62.18Net take-home
16.34Income tax
21.48Employee contributions
+20.48Employer contributions, on top of gross

Of the next 100 of gross, 50.90 reaches the employee. Headline top income-tax rate in Poland: 32% above PLN 120,000 (+4% solidarity levy above PLN 1m). Marginal and effective rates differ from it.

Calculation lines, per month
LineLegal rateAmount
Gross salary€4,825
Pension insurance (emerytalne)9.76% Nowe wysokości składek na ubezpieczenia społeczne w 2026 r. · Składki ZUS za pracowników 20269.76%− €470.87
Disability insurance (rentowe)1.5% Nowe wysokości składek na ubezpieczenia społeczne w 2026 r. · Składki ZUS za pracowników 20261.5%− €72.37
Sickness insurance (chorobowe)2.45% Składki ZUS za pracowników 20262.45%− €118.20
Health insurance (not tax-deductible)9% PwC Worldwide Tax Summaries, Poland9%− €374.68
Income tax on the scale (gross − social contributions − employee costs)12% up to PLN 120,000; 32% above PwC Worldwide Tax Summaries, Poland · Skala podatkowa 202612% up to PLN 120,000; 32% above− €856.95
Tax-reducing amount (PLN 30,000 tax-free)PLN 3,600 a year PwC Worldwide Tax Summaries, PolandPLN 3,600 a year+ €68.54
Net take-home62.18% of gross€3,000
Pension insurance, employer9.76% Nowe wysokości składek na ubezpieczenia społeczne w 2026 r. · Składki ZUS za pracowników 20269.76%+ €470.87
Disability insurance, employer6.5% Składki ZUS za pracowników 20266.5%+ €313.59
Accident insurance (wypadkowe)1.67% Składki ZUS za pracowników 20261.67%+ €80.57
Labour Fund (Fundusz Pracy)1% Składki ZUS za pracowników 2026 · Składki na FP – kiedy jesteśmy zwolnieni w 2026 r.1%+ €48.25
Solidarity Fund (Fundusz Solidarnościowy)1.45% Składki ZUS za pracowników 2026 · Składki na FP – kiedy jesteśmy zwolnieni w 2026 r.1.45%+ €69.96
Guaranteed Employee Benefits Fund (FGŚP)0.1% Składki ZUS za pracowników 20260.1%+ €4.82
Employer cost€5,813

Where the employer’s €5,813 goes

Employer cost €5,813Employer contributions €988 · 20.48% of grossGross salary €4,825Employee contributions €1,036 · 21.48% of grossIncome tax €788 · 16.34% of grossNet take-home €3,000 · 62.18% of gross

PPK is opt-out by default in Poland; answer the PPK question if the employee did not opt out.

Not included: Mandate (umowa zlecenie) and specific-task (umowa o dzieło) contracts; 50% author's costs for creative work; Other annual deductions and credits (internet, rehabilitation, donations, IKZE); Bridging-pension contribution (FEP, 1.5%) for hazardous work; Several employers or titles in the same year (30× cap and Labour Fund threshold across titles).

A calculation under general rules, not individual tax advice.

The same gross elsewhere, single, per month

Compare all 27
Poland€3,000net · cost €5,813Germany€3,040net · cost €5,873Romania€2,822net · cost €4,933Spain€3,410net · cost €6,376Netherlands€3,588net · cost €5,627

Poland payroll in 2026 at a glance

Currency
PLN
Salary payments a year
12
Statutory minimum wage (full-time, monthly)
PLN 4,806
Headline top income-tax rate
32% above PLN 120,000 (+4% solidarity levy above PLN 1m)
Calculation complexity
High

Questions that change the result

  • Household
  • Dependent children
  • Commuting from another town (higher employee costs)
  • Other PIT-0 relief (shares the PLN 85,528 limit)
  • Raising the children alone (joint filing with a child)
  • Spouse's annual taxable income on the tax scale (joint filing)
  • Takes part in PPK (employee capital plan)
  • Employer accident-insurance rate
  • Woman aged 55+ or man aged 60+ (no Labour Fund contribution)

Frequently asked questions

How much is PLN 13,100 gross a month in Poland after tax?

A single employee with no children earning PLN 13,100 gross a month in Poland takes home about PLN 9,049 net under 2026 rules: PLN 2,813 goes to employee social contributions and PLN 1,237 to income tax. The employer pays PLN 2,683 on top, so the total employer cost is PLN 15,783.

How much does an employee cost an employer in Poland?

On a gross salary of PLN 13,100 a month the employer pays PLN 2,683 in contributions, 20.48% of gross, for a total cost of PLN 15,783.

Which gross salary gives PLN 8,800 net in Poland?

For PLN 8,800 net a month a single employee needs about PLN 12,610 gross, which costs the employer PLN 15,193.

Are these figures exact?

They follow the general 2026 rules for Poland, with every legal rate and its source shown line by line. Personal circumstances, collective agreements and employer-specific rates can change the result, so treat them as a careful estimate, not individual tax advice.