What is left in hand after ZUS, health contribution and PIT — for umowa o pracę and umowa zlecenia. Calculates both directions and shows the full employer cost.
This is an informational estimate (typical 2026 ZUS/PIT rates, no individual reliefs, no 30% annual cap). Not tax advice. Your employer or an accountant will confirm the exact figure.
Minimum wage 2026: 4,806 zł gross
⚠️ Below the minimum wage (4,806 zł)
Under 26 — “ulga dla młodych”: no PIT.
Sickness (2.45%) is always mandatory on umowa o pracę.
Net (in hand)
—
— з брутто
Gross
—
ZUS base
Employer cost
—
gross + employer ZUS
Net —Employee ZUS —Tax —
Employee ZUS
withheld from gross
—
Pension 9.76%—
Disability 1.5%—
Sickness 2.45%—
Tax and health contribution
zdrowotne + PIT
—
Health 9%—
KUP (deduction)—
PIT advance 12%—
PIT-2 relief—
Employer ZUS
additional employer cost
—
Pension 9.76%—
Disability 6.5%—
Accident 1.67%—
Labour Fund 2.45%—
FGŚP 0.1%—
Minimum hourly rate 2026: 31.40 zł/h
⚠️ Below the minimum rate (31.40 zł/h)
168 h — full time.
Net/h
—
per 168 h: —
Gross/h
—
per 168 h: —
Employer cost
—
gross + employer ZUS
Net —Employee ZUS —Tax —
Employee ZUS
withheld from gross
—
Pension 9.76%—
Disability 1.5%—
Sickness 2.45%—
Tax and health contribution
zdrowotne + PIT
—
Health 9%—
KUP 20% (deduction)—
PIT advance 12%—
PIT-2 relief—
Employer ZUS
additional employer cost
—
Pension 9.76%—
Disability 6.5%—
Accident 1.67%—
Labour Fund 2.45%—
FGŚP 0.1%—
How take-home pay is calculated in Poland
An employer states a gross rate — the amount before deductions. ZUS contributions (pension, disability, sickness), the health contribution (zdrowotne, 9%) and a PIT tax advance are withheld from it. What's left is your net pay — the money that lands in your account. On top of that, the employer pays their own share of ZUS above your gross — that's their full cost of employing you.
How UoP and UZ differ
Umowa o pracę (UoP) — an employment contract: all contributions are mandatory, you get paid leave, sick pay, and dismissal protection. Sickness insurance is always withheld.
Umowa zlecenia (UZ) — a contract of mandate, often hourly: sickness insurance is voluntary, students under 26 have no contributions at all, and the tax-deductible cost rate (KUP) is 20%.
Reliefs that change the amount
Ulga dla młodych — workers under 26 pay no PIT.
PIT-2 — a declaration that gives a monthly tax relief (reduces the PIT advance).
FAQ
How much net from 5000 zł gross?
Enter 5000 in the “Gross” field, choose your age and PIT-2 status — the calculator immediately shows your take-home amount with a full breakdown of contributions. For a typical worker 26+ with PIT-2, that's roughly 3,600–3,700 zł.
Why is the employer's cost higher than my gross?
On top of your gross, the company pays its own share of ZUS (pension, disability, accident, FP, FGŚP) — roughly 20% extra combined. This isn't withheld from you, but it shows the real cost of the position.
Are the rates current?
Yes. Мінімалка і ставки ZUS/PIT періодично змінюються — ми оновлюємо число і дату разом.
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