UoP Salary Calculator / Kalkulator Wynagrodzeń

Polish employment contract (umowa o pracę) · Month-by-month net pay

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Salary & Year

Author's Cost Deduction (KUP / Koszty Autorskie)

What is KUP? If your employment contract includes provisions for transferring copyright (prawa autorskie) to your employer, Polish law allows a 50% deduction on that portion of income before tax is calculated. This significantly reduces your tax bill. Your employer's payroll team controls this — you don't calculate it yourself. You just need to know whether it applies to you.

Check your contract for "honorarium autorskie" or "prawa autorskie" with a percentage. Or divide your creative hours by total hours (e.g. 7÷8 = 87.5%). Your employer's HR team tracks this.

Tax Reliefs & Options

Zero income tax on the first 85 528 PLN/year of employment income. Applies until the end of the calendar year you turn 26. Cannot be combined with 50% KUP.

Auto-enrolled unless you opt out. Deducted from net pay. Employer also contributes 1.5% (adds to your pension, not deducted from you).

If you recently moved to Poland for work (or returned after 3+ years abroad), you may qualify for zero income tax on the first 85 528 PLN/year for 4 years. Consult a tax advisor to confirm eligibility.

Family & scale PIT

Fixed Monthly Deductions (from net)

Job Title KUP Eligibility Check

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Your net pay — full month-by-month breakdown

ZUS cap + 32% tax — same month
ZUS 30× cap reached
32% tax bracket
Annual KUP limit used up
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Reverse Calculator — Find Required Gross from Desired Net

Enter the net (take-home) amount you want each month. The calculator finds the gross salary that produces it, using your current configuration (KUP, PPK, deductions, tax reliefs).

This is the amount you want to see in your bank account each month, after all deductions.

Month matters because ZUS cap and 32% bracket are year-position-dependent. Use January for a clean baseline.

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What is B2B in Poland? You run a JDG (Jednoosobowa Działalność Gospodarcza): you invoice clients, register revenue, and pay ZUS and income tax yourself. Unbilled working days lower what you earn; optional chorobowe gives access to ZUS sickness benefits after the waiting period. This tab models B2B take-home under ryczałt or tax on profit — use the other tabs for employment (UoP).

Job Title & Tax Form

Start typing — pick a role from the list. The calculator sets the taxation form from the matched PKWiU bucket; you can still override below.

Ryczałt = tax on revenue (no cost deductions, simpler). Linear/Scale = tax on profit (revenue minus costs). For most IT contractors with low costs, ryczałt is more efficient.

New businesses: 6 months health-only (ulga na start), then 24 months preferential (~30% of full), then full. On full ZUS you pay both employer and employee sides yourself.

Income & Costs

What you charge your client per month, before VAT. This is your gross revenue. Typical fair equivalent of your UoP brutto: —

Accountant (~200–400), software licences, equipment, phone/internet. Only reduces tax on Linear/Scale — ignored on Ryczałt (which taxes revenue, not profit).

ZUS base and health brackets update each year.

Public holidays & invoicing

Days off per month (not invoiced)

Enter non-billed Mon–Fri days (vacation, unpaid leave) unless you chose fixed monthly invoice above. Day-rate months: invoice is scaled by billed days ÷ available days for that mode.

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