Employment Calculator 2026 — calculate your net salary from an employment contract

The UoP (Umowa o Pracę) calculator is a free tool for calculating net salary from gross or gross from net for employees on an employment contract in Poland. It includes current 2026 ZUS rates, PIT income tax, health insurance and options such as PIT-2, PPK, the young persons' relief and total employer cost.

Enter your gross amount and select options: PIT-2, PPK, young persons' relief. The calculator automatically deducts employee ZUS contributions (pension 9.76%, disability 1.5%, sickness 2.45%), health insurance (9%) and PIT advance based on 2026 tax brackets. The result shows your exact net salary.

An employee pays three social contributions: pension (9.76% of gross), disability (1.5% of gross) and sickness (2.45% of gross) — 13.71% in total. On top of that comes health insurance (9% of the base after deducting social contributions). All contributions are withheld by the employer and remitted to ZUS.

Total employer cost exceeds the employee's gross salary by ~20.5%. The employer pays: pension (9.76%), disability (6.5%), accident (1.67%), Labour Fund (2.45%) and FGŚP (0.10%). For a gross salary of 7,000 PLN the employer's total cost is ~8,435 PLN/month. The UoP calculator shows the exact amount when you select the options.

PIT-2 is a declaration instructing your employer to apply the monthly tax-reducing amount (300 PLN/month). Submitting PIT-2 increases your net salary by 300 PLN per month — 3,600 PLN per year. It is worth submitting if you work for one employer and your annual income does not exceed 120,000 PLN. Tick "PIT-2 submitted" in the calculator to see the difference instantly.

Income tax under UoP is progressive: 12% for annual income up to 120,000 PLN and 32% for the excess above that threshold. The tax base is the gross salary minus employee ZUS contributions and the standard employment cost deduction (250 PLN/month). The calculator automatically applies the correct bracket and the tax-reducing amount when PIT-2 is selected.

Yes. PPK is a voluntary retirement savings scheme. The employee contributes 2% of gross salary and the employer adds 1.5%. The employee contribution reduces take-home pay but builds retirement savings. Tick "PPK" in the calculator to see its impact on employee net pay and total employer cost.

With 7,000 PLN gross and PIT-2 submitted, net salary is approximately 5,326 PLN/month (without PPK). Without PIT-2 it is ~5,026 PLN. Enabling PPK reduces net by ~140 PLN (2% employee contribution). Enter your exact data in the UoP calculator above for a precise result based on current 2026 rates.

The young persons' relief (ulga dla młodych) exempts people under 26 from income tax (PIT) on employment income up to 85,528 PLN/year. With this relief the PIT advance is zero, significantly increasing take-home pay. Tick "young persons' relief" in the calculator to see net salary with this exemption applied.

The UoP calculator supports reverse mode: enter your desired net take-home amount and the tool calculates the gross that must be stated in the contract to achieve it. This is useful for salary negotiations — quickly find out what gross corresponds to a specific net with your chosen PIT-2, PPK and young persons' relief settings.