POLAND · 2026 ENGINE

Poland 2026 calculation methodology

The platform uses deterministic formulas rather than AI-generated tax answers. The Poland engine is tax-year versioned and separated from the interface.

VERIFIED ENGINE Poland · 2026 Tax-year specific calculation rules

FOUNDATION

Core assumptions

PIT scale: 12% to PLN 120,000 taxable base and 32% above it; annual tax-reducing amount PLN 3,600. Standard employment KUP is PLN 250/month and qualifying commuter KUP PLN 300/month. The annual pension/disability contribution base ceiling is PLN 282,600.

The employer accident rate is configurable because the applicable rate can differ by payer. The UI uses 1.67% as a reference default.

PAYROLL RULE

Minimum wage

From 1 January 2026, the statutory minimum monthly wage for an employee is PLN 4,806. When checking compliance with the minimum wage, overtime pay and the night-work supplement are not included.

PAYROLL RULE

Overtime

For the Payslip calculation, the overtime hourly base is derived from the employee’s basic monthly salary and the working hours for the selected month. The calculator applies a 50% or 100% overtime supplement according to the selected option. Bonus and other allowance amounts are not added to this overtime calculation base.

PAYROLL RULE

Night work

For the Payslip calculation, the night-work supplement is calculated as 20% of the hourly rate derived from the statutory minimum monthly wage and the working hours for the selected month. It is calculated independently of the employee’s basic salary.

TAX RELIEF

PIT-0 reliefs

Youth, return, family 4+ and qualifying working-senior reliefs share a combined PLN 85,528 exempt-revenue ceiling where the statutory conditions are met. Eligibility itself is not determined by this calculator.

IMPORTANT

Limitations

This calculator is informational and is not payroll, accounting, tax filing or legal advice. Multiple employers, benefit types, payment dates, birthday timing and other payroll facts can affect actual withholding.

SOURCE SET

Official Poland 2026 references

Last source review: 30 September 2026.