PL · 2026
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Employment contract · ZUS + PIT · Full breakdown
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Employee gross
Total employment cost
Gross salary (monthly)
zł
Amount stated in the employment contract
Benefits & parameters
Tax reliefs (PIT)
Zerowy PIT — under 26
PIT exemption for income up to 85,528 zł/year
Joint PIT with spouse
Lower 12% bracket applies longer due to income averaging
Author's expenses (honorarium autorskie)
KUP % of author's part instead of standard 250 zł/mo (limit 120,000 zł/yr)
KUP rate on author's part (%)
20%
50%
Author's share of gross (%)
Increased costs (additional workplace)
KUP = 300 zł/mo instead of 250 zł (different locality)
PIT-2 declaration (tax-free allowance)
30,000 zł/yr allowance applied monthly in advances (−300 zł/mo)
Parameters
PPK participation
Employer +1.5%, employee +2% of gross
Accident insurance rate (wypadkowe)
%
Standard: 1.67%. Depends on industry and company size
Spouse income (annual, for joint PIT)
zł
Fill in when joint PIT is selected
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