Payroll calculator
Employment Contract Calculator
Calculate net salary from gross. Current ZUS and PIT rates for 2026.
Input data
Results — monthly
Net salary
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Pension contribution (9.76%)
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Disability contribution (1.5%)
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Sickness contribution (2.45%)
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Total employee ZUS contributions
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Health insurance contribution (9%)
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Tax base
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PIT tax advance
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Results — yearly
Yearly net
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Yearly gross
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Yearly ZUS + health insurance
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Yearly PIT tax
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Employer cost
Total employer cost (monthly)
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Employer ZUS contributions
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How does the employment contract calculator work?
Employee ZUS contributions
- Pension: 9.76% of gross
- Disability: 1.50% of gross
- Sickness: 2.45% of gross
- Total: 13.71% of gross
Health insurance contribution
- Rate: 9% of the base
- Base = gross − ZUS contributions
- Not deductible from tax
PIT Tax 2026
- 12% — income up to 120,000 zł
- 32% — excess over 120,000 zł
- Tax-free amount: 30,000 zł per year
- Tax-deductible costs: 250 zł or 300 zł/month
Employer cost
- Pension: 9.76% of gross
- Disability: 6.50% of gross
- Accident: ~1.67% of gross
- Labour Fund: 2.45% + FGSP: 0.10%
Frequently asked questions about employment contracts
What is the minimum wage in 2026?
The gross minimum wage in 2026 is 4,806 zł. After deducting ZUS contributions, health insurance and PIT advance, the employee receives approximately 3,600 zł net (with the tax-free amount applied).
What are tax-deductible costs?
Tax-deductible costs (KUP) are a flat-rate amount that reduces the tax base. A local employee deducts 250 zł/month, while a commuting employee deducts 300 zł/month. For copyright work, costs can be 50% of revenue.
When does the Youth Tax Relief apply?
Employees under 26 years old are exempt from PIT on income up to 85,528 zł per year. The relief applies to employment contracts and civil law agreements. ZUS and health insurance contributions are still deducted from the salary.