Calculator
Salary calculator 2026 and 2027 — gross, net, B2B
Employment, mandate and specific-task contracts plus three B2B variants, under 2026 rates and the 2027 drafts (minimum wage PLN 4,950, new PIT scale). Month by month — with the tax threshold and the 30-fold cap in the month they actually kick in.
Take-home
5 783,58PLN/month
- Gross
- 8 000,00 zł
- Social contributions
- −1 096,80 zł
- Health contribution
- −621,29 zł
- Income-tax advance
- −498,00 zł
- Net in the first month
- 5 783,91 zł
- Full employer cost
- 9 638,40 zł
- Net per year
- 69 402,92 zł
- Company cost per year
- 115 660,80 zł
Month by month
| Month | Social contributions | Health contribution | Income-tax advance | net |
|---|---|---|---|---|
| 1 | 1 096,80 | 621,29 | 498,00 | 5 783,91 |
| 2 | 1 096,80 | 621,29 | 499,00 | 5 782,91 |
| 3 | 1 096,80 | 621,29 | 498,00 | 5 783,91 |
| 4 | 1 096,80 | 621,29 | 498,00 | 5 783,91 |
| 5 | 1 096,80 | 621,29 | 499,00 | 5 782,91 |
| 6 | 1 096,80 | 621,29 | 498,00 | 5 783,91 |
| 7 | 1 096,80 | 621,29 | 499,00 | 5 782,91 |
| 8 | 1 096,80 | 621,29 | 498,00 | 5 783,91 |
| 9 | 1 096,80 | 621,29 | 498,00 | 5 783,91 |
| 10 | 1 096,80 | 621,29 | 499,00 | 5 782,91 |
| 11 | 1 096,80 | 621,29 | 498,00 | 5 783,91 |
| 12 | 1 096,80 | 621,29 | 498,00 | 5 783,91 |
2026: law in force · 2026-09-14
An indicative tool: the result is an order of magnitude on your assumptions, not a valuation or tax, legal or investment advice. Data entered into the form is never sent or stored anywhere.
How it is computed
- 1Social contributions from grossEmployee: pension 9.76 %, disability 1.5 %, sickness 2.45 % (13.71 % in total). Employer: pension 9.76 %, disability 6.5 %, accident 1.67 %, Labour Fund 2.45 %, guarantee fund 0.1 %. Pension and disability only up to the annual 30-fold cap (2026: PLN 282,600) — above it they vanish on both sides.
- 2Health contribution 9 %On gross less social contributions. Not deductible from tax — since 2022 a real cost to the employee. On B2B: 9 % of income under the scale, 4.9 % under flat tax (deductible up to a limit), fixed amounts under lump sum; minimum 9 % of the minimum wage.
- 3Income-tax advance, cumulativeBase = gross less social contributions less deductible costs (250, elevated 300; mandate 20 %; specific-task 20 % or 50 %). Tax is computed on the cumulative base under the year’s scale, and the monthly advance is the increase in that tax less the 300 credit (PIT-2). So the threshold kicks in the month you cross it, and the annual total equals the annual return.
- 4B2B — contractor contributionsOn a fixed base: 60 % of the forecast average wage (2026: 5,652 → 1,926.76 with sickness cover) or the preferential 30 % of the minimum wage for 24 months (2026: 1,441.80 → 456.18). Tax: the scale, 19 % flat or lump sum on revenue.
Where the 2027 figures come from
| Parameter | 2026 (law) | 2027 (draft) |
|---|---|---|
| Minimum wage | PLN 4,806 | PLN 4,950 (government proposal) |
| Forecast average wage | PLN 9,420 | PLN 10,033 (draft budget) |
| Full ZUS base (60 %) | PLN 5,652 | PLN 6,019.80 |
| 30-fold cap | PLN 282,600 | PLN 300,990 |
| PIT scale | 12 % to 120k, 32 % above | 12 % to 130k, 24 % to 150k, 32 % above |
| Minimum health (B2B) | PLN 432.54 | PLN 445.50 |
Frequently asked questions
What is the minimum wage net in 2026 and 2027?
In 2026, PLN 4,806 gross gives about 3,606 net on an employment contract (PIT-2, no PPK). For 2027 the government proposes 4,950 gross, about 3,704 net — provided the parameters are enacted as proposed.
Why does net fall in the second half of the year?
Because cumulative income crossed the threshold (120,000 in 2026, 130,000 in 2027) and from that month the advance is computed at the higher rate. The monthly table shows the moment. The 30-fold cap works the other way: once exceeded, net rises because pension and disability contributions stop.
Is B2B always better than employment?
No. Below an invoice of roughly PLN 8–9 thousand, full contractor contributions (almost 1,930 plus health) take a larger share than employment contributions. Add no paid leave, no sick pay from day one and no notice period — the calculator does not price those, but you should.
How do I know the rates are current?
Each parameter set carries a check date and a status (law in force or draft), shown under the result. Sources: ZUS (bases and caps), the minimum-wage regulation, the draft budget act and the PIT reform announcement. The 2027 parameters will be updated once enacted.
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