30 000 PLN gross in Poland - how much net in 2026?
Take-home on UoP and B2B?

Salary 30 000 PLN gross on UoP in 2026. How much net, take-home?

30 000 PLN gross on an employment contract (UoP) is 18 082,08 PLN net, i.e. take-home. Gross is reduced by ZUS contributions and income tax.

Employer cost for 30 000 PLN gross on UoP

For an employee earning 30 000 PLN gross, total employer cost is 35 095,23 PLN. This includes employer ZUS and other employee-related charges. PPK is not included — if the employee joins PPK, employer cost increases (from a few dozen to even several hundred PLN). For example, if an employee earns 30 000 PLN gross and participates in PPK, the minimum 1.5% employer PPK contribution is an extra 450,00 PLN for the employer.

Income tax and ZUS on UoP

In 2026, for 30 000 PLN gross on UoP, ZUS is 5 781,92 PLN and income tax is 6 136,00 PLN.

30 000 PLN gross - 5 781,92 PLN (ZUS) - 6 136,00 PLN (income tax) = 18 082,08 PLN net

The tax scale for employment is 12/32%. That means 12% tax on the first 120,000 PLN of annual income (after deductions such as tax-free amount), and 32% on the excess. Tax due can be reduced through joint settlement with a spouse. For some "creative" professions, 50% deduction costs may apply. UoP employees get 26 days of paid vacation per year and additional benefits such as maternity, paternity, and parental leave. Net salary on UoP is stable regardless of public holidays.

PPK impact on net salary

If an employee joins Employee Capital Plans (PPK), net take-home will be lower due to PPK contributions (even by several hundred PLN). What is the employee PPK contribution? For 30 000 PLN gross, a 2.0% employee PPK contribution is 600,00 PLN per month. Take-home pay with such a contribution would be 17 338,08 PLN.

Invoice 30 000 PLN net on B2B, FULL ZUS (no reliefs). How much take-home?

Net invoice amount excludes VAT. Adding VAT (e.g. 23%) gives the gross amount. VAT registration is optional. When invoicing services or products, entrepreneurs usually work with net amounts because VAT is ultimately deductible. Saying "15k on B2B" usually means 15k net on the invoice. Calculations below therefore use net invoice amounts, excl. VAT.

An invoice for 30 000 PLN net, FULL ZUS (no reliefs), ranges from 19 017,24 PLN (12/32% tax scale) to 26 412,56 PLN (2% lump-sum tax) take-home. This is money in your pocket — like UoP, already reduced by ZUS and income tax.

Income tax on B2B

When running a business, you can choose among several tax forms, including:

• flat tax 19% — fixed rate regardless of income
• tax scale 12/32% — 12% up to 120,000 PLN and 32% on the excess
• lump-sum tax, rates between 2% and 17% — fixed tax rate, but specific lump-sum rates apply only to certain business types. With lump-sum tax, you cannot deduct business costs from revenue, so company expenses do not reduce tax due.

For 30 000 PLN net on an invoice, tax due ranges from 556,00 PLN (2% lump-sum tax) to 6 773,00 PLN (12/32% tax scale).

ZUS on B2B

ZUS depends on tax form and the ZUS type applicable to the business: full ZUS, small ZUS, or start relief. Lowest contributions apply when starting a business (start relief). Small ZUS is preferential for the next 2 years after start relief. Full ZUS applies after 2.5 years of activity.

In 2026, with a monthly invoice of 30 000 PLN net (excl. VAT), FULL ZUS (no reliefs) contribution ranges from 4 209,76 PLN (12/32% tax scale) to 3 031,44 PLN (2% lump-sum tax).

Things to consider on B2B

When running a business, there is no paid vacation. Calculations assume work all year, ~21 days per month. Public holidays are days off but unpaid.

For selected tax forms (not lump-sum), business costs can be deducted, including car expenses or leasing. As a VAT payer, full or partial VAT on costs can be deducted (even on lump-sum in some cases). Like UoP, joint settlement with a spouse and various tax reliefs (e.g. IP Box) are possible. All of these affect final take-home from invoices.