Poland

Individual - Sample personal income tax calculation

Last reviewed - 13 July 2021

Annual Polish tax and social security calculation

    PLN PLN
Annual gross income   100,000.00  
       
Social security CAP   157,770 (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 1.00% 0.00 1,000.00
Solidarity Fund for Support of Disabled Persons 1.45% 0.00 1,450.00
Guarantee Fund 0.10% 0.00 100.00
       
Total social security contribution annual   13,710.00 20,480.00
       
Taxable base (taxable income)   86,290.00  
Standard earning costs   3,000.00  
Number of months   12 (2)  
       
Tax base   83,290.00  
       
Deductions and tax free amounts   525.12 (3)  
       
Tax base after deductions   83,290.00  
     
Tax (before health insurance deduction)   13,634.18  
       
Basis for health insurance contributions   86,290.00  
Health insurance contributions (annual) 9.0% 7,766.10  
Health insurance contributions deductible (annual) 7.75% (6,687.475) 1,078.63
Childcare relief (two children) 2 x 1,112 (2,224)  
Tax less health insurance contributions   4,723.00  
       
Net income   73,800.90  

 Notes

  1. Valid for 2021.
  2. Insert the number of calendar months the employment was performed.
  3. Please calculate and insert the amount that is deductible from your taxable income.

For information on the 2019 Polish tax rates, please see the Taxes on personal income section.