Tool
Employee cost calculator 2026
Enter the gross salary and see the actual total cost of employment in 2026 – with a full breakdown of ZUS contributions, PIT income tax and the net amount.
Employer cost
Employee net salary
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This calculator is for illustrative purposes. Actual amounts may differ depending on employment specifics, the accident insurance rate assigned by ZUS and the employee's individual situation.
Frequently asked questions
What makes up the employer's cost?
The employer cost is the gross salary plus the employer-side ZUS contributions: pension (9.76%), disability (6.5%), accident insurance (0.40%–3.33%, default 1.67%), Labour Fund (2.45%) and FGŚP (0.10%). If the company has joined PPK, the employer contribution (1.5%) is also added.
What is the PIT-0 relief (employee under 26)?
People under 26 do not pay PIT income tax on employment and civil-law contract income up to a limit of 85,528 PLN per year. The calculator omits the PIT advance for this group.
What is PIT-2?
PIT-2 is the employee's declaration to apply the tax credit – a monthly reduction of the PIT advance by 300 PLN (corresponding to the tax-free amount of 30,000 PLN). It can be submitted to one employer.
Can I check the cost of a civil-law contractor?
This calculator covers employment contracts. Civil-law contracts are settled differently – sickness insurance is optional and contribution obligations depend on the concurrence of insurance titles. Contact me for an individual calculation.