Poland

Individual - Sample personal income tax calculation

Last reviewed - 10 June 2022

Annual Polish tax and social security calculation

    PLN PLN
Annual gross income   100,000.00  
       
Social security CAP   177,660 (1)  
       
Social security   Employee Employer
       
Pension contribution (annual) 9.76%/9.76% 9,760.00 9,760.00
Disability insurance contribution (annual) 1.5%/6.5% 1,500.00 6,500.00
Sickness insurance contribution (annual) 2.45% 2,450.00 0.00
Accident insurance contribution (annual) 1.67% 0.00 1,670.00
Labour Fund and Solidarity Fund 2.45% 0.00 2,450.00
       
Total social security contribution annual   13,710.00 20,380.00
       
Taxable base (taxable income)   86,290.00  
Standard earning costs   3,000.00  
Number of months   12 (2)  
       
Tax base   83,290.00  
Tax (12%/32%)   6,394.80  
       
Basis for health insurance contributions   86,290.00  
Health insurance contributions (annual) 9.0% 7,766.10  
Childcare relief (two children) 2 x 1,112.04 (2,224.08)  
Tax less childcare relief   4,171.00  
       
Net income   74,353.00  

 Notes

  1. Valid for 2022.
  2. Number of calendar months the employment was performed.

For information on the 2022 Polish tax rates, please see the Taxes on personal income section.