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Gross-to-net table 2026 and 2027: how much net from gross

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Gross-to-net table 2026

2026 values based on the current PIT scale, minimum wage of PLN 4,806 and the 30× cap of PLN 282,600.

Gross-to-net 2026 (January, PIT-2, costs PLN 250, no PPK)
Gross (PLN) Net in January Average net per year Employee ZUS contributions Health contribution PIT advance Employer cost
4,806 3,605.85 3,605.85 658.91 373.24 168 5,790.28
5,000 3,738.19 3,738.19 685.50 388.31 188 6,024.00
5,500 4,078.81 4,078.81 754.05 427.14 240 6,626.40
6,000 4,420.43 4,420.43 822.60 465.97 291 7,228.80
6,500 4,761.05 4,761.05 891.15 504.80 343 7,831.20
7,000 5,101.67 5,101.67 959.70 543.63 395 8,433.60
7,500 5,442.29 5,442.29 1,028.25 582.46 447 9,036.00
8,000 5,783.91 5,783.91 1,096.80 621.29 498 9,638.40
8,500 6,124.53 6,124.53 1,165.35 660.12 550 10,240.80
9,000 6,465.15 6,465.15 1,233.90 698.95 602 10,843.20
9,500 6,805.77 6,805.77 1,302.45 737.78 654 11,445.60
10,000 7,147.39 7,147.39 1,371.00 776.61 705 12,048.00
11,000 7,828.63 7,828.63 1,508.10 854.27 809 13,252.80
12,000* 8,509.87 8,488.87 1,645.20 931.93 913 14,457.60
13,000* 9,192.11 8,998.44 1,782.30 1,009.59 1,016 15,662.40
14,000* 9,873.35 9,507.18 1,919.40 1,087.25 1,120 16,867.20
15,000* 10,555.58 10,016.75 2,056.50 1,164.92 1,223 18,072.00
16,000* 11,236.82 10,525.65 2,193.60 1,242.58 1,327 19,276.80
18,000* 12,600.30 11,544.05 2,467.80 1,397.90 1,534 21,686.40
20,000* 13,963.78 12,562.03 2,742.00 1,553.22 1,741 24,096.00
22,000* 15,327.26 13,580.34 3,016.20 1,708.54 1,948 26,505.60
25,000* 17,371.97 15,204.05 3,427.50 1,941.53 2,259 30,120.00
30,000* 20,781.17 18,081.91 4,113.00 2,329.83 2,776 36,144.00

* Net pay changes during the year: once the tax threshold or the 30× cap is reached.

Gross-to-net table 2027

2027 values based on the draft PIT scale and the forecast 30× cap; the minimum wage of PLN 4,950 is already set.

Gross-to-net 2027 (January, PIT-2, costs PLN 250, no PPK)
Gross (PLN) Net in January Average net per year Employee ZUS contributions Health contribution PIT advance Employer cost
4,950 3,703.93 3,703.93 678.65 384.42 183 5,963.77
5,000 3,738.19 3,738.19 685.50 388.31 188 6,024.00
5,500 4,078.81 4,078.81 754.05 427.14 240 6,626.40
6,000 4,420.43 4,420.43 822.60 465.97 291 7,228.80
6,500 4,761.05 4,761.05 891.15 504.80 343 7,831.20
7,000 5,101.67 5,101.67 959.70 543.63 395 8,433.60
7,500 5,442.29 5,442.29 1,028.25 582.46 447 9,036.00
8,000 5,783.91 5,783.91 1,096.80 621.29 498 9,638.40
8,500 6,124.53 6,124.53 1,165.35 660.12 550 10,240.80
9,000 6,465.15 6,465.15 1,233.90 698.95 602 10,843.20
9,500 6,805.77 6,805.77 1,302.45 737.78 654 11,445.60
10,000 7,147.39 7,147.39 1,371.00 776.61 705 12,048.00
11,000 7,828.63 7,828.63 1,508.10 854.27 809 13,252.80
12,000 8,509.87 8,509.87 1,645.20 931.93 913 14,457.60
13,000* 9,192.11 9,175.94 1,782.30 1,009.59 1,016 15,662.40
14,000* 9,873.35 9,753.68 1,919.40 1,087.25 1,120 16,867.20
15,000* 10,555.58 10,316.75 2,056.50 1,164.92 1,223 18,072.00
16,000* 11,236.82 10,825.74 2,193.60 1,242.58 1,327 19,276.80
18,000* 12,600.30 11,844.05 2,467.80 1,397.90 1,534 21,686.40
20,000* 13,963.78 12,862.03 2,742.00 1,553.22 1,741 24,096.00
22,000* 15,327.26 13,880.34 3,016.20 1,708.54 1,948 26,505.60
25,000* 17,371.97 15,407.64 3,427.50 1,941.53 2,259 30,120.00
30,000* 20,781.17 18,280.13 4,113.00 2,329.83 2,776 36,144.00

* Net pay changes during the year: once the tax threshold or the 30× cap is reached.

zł

Result for the entered gross amount in 2026 and 2027.

Assumptions
  • Model: employment contract with one employer, constant salary for 12 months, PIT-2 filed (PLN 300 a month), tax-deductible costs of PLN 250, no PPK and no relief for young people.
  • Employee contributions: pension 9.76%, disability 1.5%, sickness 2.45% (13.71% in total); health 9% of the base after social contributions (not deductible from PIT).
  • Employer adds 20.48%: pension 9.76%, disability 6.5%, accident 1.67% (payer with up to 9 insured), Labour Fund and Solidarity Fund 2.45%, Guaranteed Employee Benefits Fund 0.10%.
  • 2026: PIT 12% up to PLN 120,000 a year and 32% above; minimum wage PLN 4,806; 30× cap PLN 282,600 for pension and disability contributions.
  • 2027: minimum wage PLN 4,950 is already set; PIT scale 12/24/32% with thresholds PLN 130,000 and 150,000 and the cap of PLN 300,990 are draft bills (forecast). Rows marked * are amounts at which net pay changes during the year.

How much net pay comes from gross on an employment contract in 2026 and 2027?

At the 2026 minimum wage of 4,806 PLN gross, the employee takes home PLN 3,605.85 net in January (PLN 3,605.85 on average over the year). In 2027, at the minimum wage of 4,950 PLN gross, the January net pay is PLN 3,703.93. At 8,000 PLN gross in 2026 the net pay is PLN 5,783.91. Amounts for other salaries can be found in the table above, and you can calculate any amount in the employment contract calculator.

How to read the table

The "Gross (PLN)" column is the gross salary, "Net in January" is the amount paid in the first month, and "Average net per year" is the monthly average after changes during the year. "Employee ZUS contributions" covers pension, disability and sickness, "Health contribution" and "PIT advance" are deductions, and "Employer cost" is gross plus the employer's contributions. Rows marked * are those in which net pay changes during the year; the explanation is below the table.

Why net pay changes during the year

January and average net pay differ when during the year you cross the PIT threshold of 120,000 PLN or the 30x contribution cap (282,600 PLN in 2026). For example, at 30,000 PLN gross in 2026 the January net pay is PLN 20,781.17 and the yearly average is PLN 18,081.91, because the PIT advance rises from May and pension and disability contributions stop from November (the cap is crossed in October). Rows marked * in the table are those amounts.

Gross-to-net in 2027

The 2027 minimum wage is 4,950 PLN (already set). The PIT scale of 12/24/32% with thresholds of 130,000 and 150,000 PLN and the 30x cap of 300,990 PLN are for now a draft bill and a forecast. At the minimum wage the January net pay is PLN 3,703.93.

What it costs the employer

The employer cost is the gross salary plus the contributions on the employer's side. At 8,000 PLN gross in 2026 it is PLN 9,638.40. More in the employer cost calculator.

Common questions about the gross-to-net table

How much net from 4,806 PLN gross in 2026?

At the minimum wage of 4,806 PLN gross the employee takes home PLN 3,605.85 net in January (PLN 3,605.85 on average over the year).

How much net from 4,950 PLN gross in 2027?

At the minimum wage of 4,950 PLN gross in 2027 the January net pay is PLN 3,703.93.

How much net from 6,000 PLN gross in 2026?

At 6,000 PLN gross in 2026 the January net pay is PLN 4,420.43.

Are PPK and the relief for young people included?

No. The table assumes no PPK and no relief for young people (under 26). With PPK the net pay would be lower by the employee contribution and a slightly higher PIT advance (the employer contribution counts as the employee's income). With the relief for young people net pay would be higher, because the PIT advance is 0 up to the relief limit.

How to calculate net for a different amount?

Use the employment contract calculator, where you can enter any gross amount.

Does the calculator store my data?

No. Everything is calculated in the browser, and the result is for information only, not tax advice.