Gross salary is the full amount before ZUS (social security), health insurance, and PIT (income tax) deductions. Net salary is the amount you actually receive after all mandatory deductions.
Kalkulator wynagrodzeń
brutto netto (2026)
Choosing the right form of employment is crucial for your net salary and employment benefits. It's worth understanding all aspects of salary calculation to make informed career decisions. Our 2026 salary calculator helps you estimate your net pay.
Types of employment contracts
Employment contract
Can be concluded for an indefinite, fixed, or trial period. Regulated by the Labour Code, guaranteeing full employment rights such as holidays, sick leave, and notice periods.
Mandate contract
Regulated by the Civil Code, covering specific tasks for the client. More flexible but does not guarantee all employment rights.
Specific-task contract
Also regulated by the Civil Code, covering a specific work result. Not subject to social security contributions, which increases net salary.
B2B contract
A form of cooperation between two business entities. The service provider runs their own business and issues invoices for services rendered.
Differences between contracts affecting salary
Employment contract
Provides employment stability and full employment rights, but involves higher costs for both employer and employee due to mandatory contributions. Subject to tax scale of 12% and 32% (above 120,000 PLN income).
Mandate contract
Offers more flexibility but does not guarantee all employee benefits. Since 2021, social security contributions also apply to mandate contracts.
Specific-task contract
Not subject to social security or health contributions, increasing net pay. No social security protections for the contractor.
B2B contract
Allows cost optimization through choice of tax regime and deduction of business expenses. Requires running your own business and paying contributions independently.
Net salary components
Net salary is the amount an employee receives "in hand" after all mandatory deductions. Our gross-to-net calculator uses current 2026 rates.
Social security contributions:
Pension (9.76%), disability (1.5%), sickness (2.45%)
Health insurance contribution:
9% of the base (gross minus social security contributions)
Income tax advance (PIT):
According to the tax scale or the selected tax regime
Tax regime differences
| Tax regime | Rate | Best for |
|---|---|---|
| Tax scale | 12% / 32% | Employment contract, low to medium income |
| Flat tax | 19% | B2B with high income and high costs |
| Lump sum | 2% – 17% | B2B with high income and low costs |
| IP Box | 5% | Programmers, software creators |
Employee Capital Plans (PPK)
PPK is a voluntary, long-term savings program that may affect your take-home pay:
2%
Employee contribution
2% of gross salary (can be reduced to 0.5% for low earners).
1,5%
Employer contribution
1.5% of gross salary (with optional additional contribution up to 2.5%).
240 zł
State subsidies
one-time welcome payment (250 PLN) and annual top-up (240 PLN).
PPK applies only to employment and mandate contracts (if subject to mandatory insurance). The program does not cover B2B cooperation.
Specific-task contract and ZUS — exceptions
Generally, specific-task contracts are not subject to mandatory ZUS contributions. However, there are exceptions — if you sign a contract with your own employer (a company you already have an employment contract with), then pension, disability, sickness, accident, and health contributions will be deducted as with an employment contract.
Additionally, if you perform work for your employer through another entity, ZUS may determine that contributions apply.
IP Box — tax optimization for developers
IP Box is a 2019 tax incentive allowing qualified intellectual property income to be taxed at 5%. It's available to entrepreneurs conducting R&D activities who create, develop, or improve qualified IP and earn income from its commercialization, filing under the tax scale or flat tax.
Filing requires separate records, calculating qualified income, paying standard advances during the year, and submitting the PIT/IP form with the annual return.
What to consider when choosing a contract type
Employment stability:
Employment contracts provide the greatest stability and protection.
Net salary level:
Civil law contracts may offer higher net pay at the cost of reduced social protection.
Additional benefits:
Holidays, sick pay, and parental leave are guaranteed only with employment contracts.
Flexibility:
B2B and mandate contracts offer greater flexibility in working hours and location.
Creditworthiness:
Banks prefer employment contracts when assessing credit scores. B2B requires 12-24 months of documented income.
Glossary
Current 2026 rates
4 806 zł / mies.
Minimum wage (gross)
31,40 zł / godz.
Hourly rate (min.)
up to 120,000 PLN income
First tax bracket (12%)
above 120,000 PLN
Second tax bracket (32%)
30,000 PLN
Tax-free allowance
85,528 PLN per year
PIT-0 youth relief limit
9,76%
Pension contribution
1,5%
Disability contribution
2,45%
Sickness contribution
9%
Health contribution