Calculate your Polish take-home pay for employment contracts (umowa o pracę): 13.71% ZUS social, 9% NFZ health insurance, 12%/32% PIT brackets, and PLN 30,000 tax-free amount.
Overview of social security (ZUS) and personal income tax (PIT) rates under Polish labor law.
| Contribution / Tax | Rate / Amount | Notes |
|---|---|---|
| Pension (Emerytalna) | 9.76% | Employee share (matched by employer) |
| Disability (Rentowa) | 1.50% | Employee share (employer pays 6.50%) |
| Sickness (Chorobowa) | 2.45% | Paid entirely by employee |
| Health Insurance (Zdrowotna NFZ) | 9.00% | On gross minus ZUS; non-deductible from PIT |
| PIT Bracket 1 (up to PLN 120,000/yr) | 12.00% | Minus PLN 3,600/yr (PLN 300/mo) with PIT-2 |
| PIT Bracket 2 (over PLN 120,000/yr) | 32.00% | On excess over PLN 120,000/year |
| Tax-free amount (Kwota wolna) | PLN 30,000 / year | Zero PIT on first PLN 30k earned |
| Ulga dla młodych (Under 26) | 0% PIT up to PLN 85,528/yr | Exempt from personal income tax |
Poland applies a two-bracket progressive tax scale: 12% on taxable income up to PLN 120,000 per year, and 32% on income exceeding PLN 120,000. An additional 4% solidarity levy applies to total annual incomes above PLN 1,000,000.
The tax-free amount is PLN 30,000 per year. Submitting the PIT-2 declaration allows your employer to deduct the monthly tax-reducing amount of PLN 300 (12% of PLN 30,000 / 12) directly from your monthly PIT advance.
The employee pays 13.71% in social security contributions (9.76% pension, 1.50% disability, 2.45% sickness) plus 9.00% in non-deductible health insurance (NFZ) calculated on gross salary minus social contributions.
Employees under 26 years of age are completely exempt from personal income tax (0% PIT) on employment earnings up to PLN 85,528 gross per year. ZUS and health contributions still apply.