What is a gross-to-net salary calculator?

A gross-to-net salary calculator is a tool that computes your monthly take-home pay based on specific parameters. It's designed for both employees and employers. Employees can see exactly what lands in their bank account each month. Employers can determine the true total cost of hiring — including all mandatory contributions added on top of the gross salary.

Converting your salary from gross to net reveals the exact amounts of: ZUS disability, sickness, pension contributions, health insurance (NFZ), and income tax (PIT) advances. If the employee participates in Employee Capital Plans (PPK), the calculator accounts for those deductions too.

Gross vs Net — what's the difference?

• Gross salary (brutto) — the amount stated in job offers and contracts. It includes income tax and social security contributions. This is the employer's declared salary, not what the employee receives.
• Net salary (netto) — the actual take-home amount after all deductions: ZUS contributions, NFZ health insurance, and PIT advance. This is what reaches the employee's bank account.

Contract types in Poland

The contract type directly affects the gross-to-net calculation:

• Umowa o pracę (Employment contract) — full ZUS contributions apply. Employee pays pension (9.76%), disability (1.5%), sickness (2.45%), and NFZ health insurance (9%). Employer adds pension, disability, accident, Labour Fund, and FGŚP on top.
• Umowa zlecenie (Mandate contract) — similar contributions to employment contract, but sickness insurance is voluntary. If the contractor is a student under 26, ZUS and NFZ are exempt.
• Umowa o dzieło (Specific work contract) — only PIT advance is deducted. No ZUS contributions, unless the contract is with the current employer.

Income tax (PIT) brackets 2026

• 12% — applies to annual income up to PLN 120,000
• 32% — applies to the excess above PLN 120,000/year
• Solidarity levy (4%) — additional tax for annual income above PLN 1,000,000

Tax-free allowance: PLN 30,000/year (PLN 300/month credit on PIT advance).

Zero PIT for youth under 26

Since August 2019, employees under 26 years old are exempt from income tax up to PLN 85,528 per year (~PLN 7,127/month). This applies to employment contracts, mandate contracts, apprenticeships, and graduate internships. Designed to ease young workers' entry into the labour market.

Deductible costs (koszty uzyskania)

Standard deductible costs lower the income tax base:

• PLN 250/month — if you live in the same city as your workplace
• PLN 300/month — if you commute from another city

Employee Capital Plans (PPK)

PPK is a voluntary savings scheme co-financed by employee, employer, and state:

• Employee contribution: 2% of gross salary (reducible to 0.5% for low earners, extendable up to 4%)
• Employer contribution: 1.5% of gross salary (extendable up to 4%)
• State welcome bonus: PLN 250 one-time + PLN 240 annually
• Eligibility: employees aged 18–55 enrolled automatically; 55–70 upon request

Employer contributions (ZUS employer side)

The employer's total cost exceeds the gross salary because of mandatory contributions paid on top:

Example: a gross salary of PLN 6,000 costs the employer ~PLN 7,228 including all statutory contributions.

Labour Fund (Fundusz Pracy)

A state-funded target fund financing: unemployment benefits, academic scholarships, employee training, activation grants, and workplace equipment reimbursements. Employer contribution: 2.45% of gross salary. Only charged when the salary reaches at least the minimum wage.

FGŚP (Employee Benefits Guarantee Fund)

Protects employees in the event of employer insolvency. Covers unpaid wages, holiday allowances, compensation, and social security contributions. Employer contribution: 0.10% of gross salary.