Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)1 Jan 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)1 Jan 2027LawNon-taxable minimum rises to €570 a month1 Jan 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)1 Jan 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)1 Jan 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductions1 Nov 2026DueAutumn Budget — income tax thresholds already frozen to April 203128 Oct 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a month7 Oct 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,1256 Oct 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a month1 Oct 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)15 Sept 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)1 Aug 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,6001 Jul 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)1 Jul 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.631 Jun 2026LawMinimum wage (SMIC) raised to €12.31 an hour1 Jun 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%31 Mar 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)1 Mar 2026LawNew 2026 IRS withholding tables for the mainland, Azores and Madeira1 Jan 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%1 Jan 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)1 Jan 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a year1 Jan 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a year1 Jan 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%1 Jan 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amount1 Jan 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)1 Jan 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%1 Jan 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,3001 Jan 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,0001 Jan 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%1 Jan 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%1 Jan 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)1 Jan 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)1 Jan 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a month1 Jan 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)1 Jan 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,4161 Jan 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%1 Jan 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)1 Jan 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)1 Jan 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a year1 Jan 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)1 Jul 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)1 Oct 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)23 Aug 2024
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Salary CodexPay & tax intelligence

Poland net salary calculator · 2026

We work out the payslip month by month, as the employer does: ZUS contributions up to the 282,600 zł cap, the health contribution, the 12% advance and 32% once income passes 120,000 zł, and the annual return. The 4,806 zł minimum wage gives 3,605.85 zł net — exactly the officially published figure.

Tax year 2026Rules v2026.1Verified 15 Oct 2026Minimum wage exact to the grosz

Assumptions

Net pay per month——
Net pay per year——
Deductions—
Marginal rate——
Cost to employer——

Net pay across salaries

Your profile from 4,000 to 40,000 zł gross a month. Lines: where annual income passes 120,000 zł and where pension and disability contributions stop.

From gross to net

January payslip

What if…

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Line by line

Annual figures. Select a line to see the formula, your numbers and the legal basis

LineAvg / monthYearShareBasis

Net pay at common salaries

Employment contract, PIT-2 filed, standard costs, no PPK, 2026; right: with the exemption up to 85,528 zł (e.g. the under-26 relief).

Gross / monthZUSHealthPITNet – JanuaryNet – averageEmployer costWith exemption
4,806 zł658.91 zł373.24 zł168 zł3,605.85 zł3,605.85 zł5,790.28 zł3,773.85 zł
5,500 zł754.05 zł427.14 zł240 zł4,078.81 zł4,078.81 zł6,626.40 zł4,318.81 zł
6,000 zł822.60 zł465.97 zł291 zł4,420.43 zł4,420.43 zł7,228.80 zł4,711.43 zł
7,000 zł959.70 zł543.63 zł395 zł5,101.67 zł5,101.67 zł8,433.60 zł5,496.67 zł
8,000 zł1,096.80 zł621.29 zł498 zł5,783.91 zł5,783.91 zł9,638.40 zł6,240.41 zł
9,000 zł1,233.90 zł698.95 zł602 zł6,465.15 zł6,465.15 zł10,843.20 zł6,955.73 zł
10,000 zł1,371.00 zł776.61 zł705 zł7,147.39 zł7,147.39 zł12,048.00 zł7,665.06 zł
12,000 zł1,645.20 zł931.93 zł913 zł8,509.87 zł8,488.95 zł14,457.60 zł9,055.70 zł
15,000 zł2,056.50 zł1,164.92 zł1,223 zł10,555.58 zł10,016.83 zł18,072.00 zł11,156.00 zł
20,000 zł2,742.00 zł1,553.22 zł1,741 zł13,963.78 zł12,562.03 zł24,096.00 zł14,403.53 zł
25,000 zł3,427.50 zł1,941.53 zł2,259 zł17,371.97 zł15,204.05 zł30,120.00 zł17,077.05 zł
30,000 zł4,113.00 zł2,329.83 zł2,776 zł20,781.17 zł18,081.91 zł36,144.00 zł19,986.66 zł

2026 figures

From the PIT Act, the Social Insurance System Act and the Healthcare Benefits Act.

Item2026
Employee social contributions13.71%
Health contribution9%
PIT scale12% and 32%
Scale threshold120,000 zł
Tax-reducing amount3,600 zł
Allowable costs (monthly)250 zł / 300 zł
Pension contribution cap282,600 zł
Minimum wage4,806 zł

Advances are prepayments: the annual return (PIT-37) applies the full tax-reducing amount, reliefs and joint filing with a spouse. Employer cost includes the 1.67% accident rate, the Labour Fund with the Solidarity Fund and the guaranteed benefits fund.

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