# 20,000 brutto to netto: 15k, 20k, 30k PLN take-home (2026)

> In 2026, PLN 15,000 brutto on UoP leaves about PLN 10,556 a month until your income passes PLN 120,000, PLN 20,000 leaves about PLN 13,964, and PLN 30,000 about PLN 20,781. Later payslips are lower. On B2B with 12% ryczałt, the same amounts invoiced leave about PLN 10,829, 15,229 and 23,404 a month.

Source: Poland Dev Jobs, https://poland-devjobs.com/guides/15k-20k-30k-pln-take-home-uop-b2b
Category: Salaries. Last updated: 2026-10-16.

How much is **20,000 brutto to netto** in Poland? On an employment contract (UoP) in 2026, PLN 20,000 gross a month leaves about **PLN 13,964** on each payslip until your income for the year passes PLN 120,000, then about **PLN 10,262**. Over the year that averages **PLN 12,562 a month**. PLN 15,000 brutto averages about PLN 10,017 net, and PLN 30,000 about PLN 18,082.

On a B2B contract, where you invoice the amount as a sole trader, the take-home is higher: about **PLN 15,229 a month** from PLN 20,000 invoiced with 12% ryczałt. You pay for that with no paid holiday or sick pay.

This guide shows the full numbers for PLN 15,000, 20,000 and 30,000, and what changes them. It's an estimate under the 2026 rules for a single person aged 26 or over, not tax advice. Rules change every year.

**Any other amount:** the [salary after tax calculator](https://poland-devjobs.com/salary-after-tax) works for any salary, on UoP and all three B2B tax options. You can also open it prefilled for [PLN 20,000 a month on UoP](https://poland-devjobs.com/salary-after-tax?salary=20000&period=month&country=PL) or [PLN 20,000 on B2B with ryczałt](https://poland-devjobs.com/salary-after-tax?salary=20000&period=month&country=PL&regime=pl-b2b-ryczalt).

## The quick answer: brutto to netto at 15k, 20k and 30k

| Gross or invoiced a month | UoP net, average over 2026 | B2B ryczałt 12% | B2B flat tax 19% | B2B tax scale |
|---|---|---|---|---|
| PLN 15,000 | PLN 10,017 | PLN 10,829 | PLN 10,177 | PLN 10,095 |
| PLN 20,000 | PLN 12,562 | PLN 15,229 | PLN 14,029 | PLN 13,045 |
| PLN 30,000 | PLN 18,082 | PLN 23,404 | PLN 21,692 | PLN 18,945 |

Source: [salary after tax calculator](https://poland-devjobs.com/salary-after-tax), using the [PIT Act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000592), the [Lump-sum Tax Act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250000843), the [Social Insurance Act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000199) and the 2026 ZUS figures.

UoP figures are the yearly net divided by 12, after your annual tax return. B2B figures assume full ZUS without voluntary sickness insurance, no business costs and no start-up relief. They're net of VAT, which you charge on top if you're VAT-registered.

Not sure which contract to choose? Our guide to [B2B vs UoP](https://poland-devjobs.com/guides/b2b-vs-employment-contract) compares them in full.

## 15,000 brutto ile netto on UoP? Month by month

Your UoP payslip isn't the same every month. Two thresholds change it during the year:

1. **The 32% tax band.** Income tax is 12% (minus a PLN 300 monthly reducing amount) until your income for the year passes **PLN 120,000**. After that, the advance is 32% ([PIT Act, art. 27 and 32](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000592)).
2. **The ZUS cap.** Pension and disability contributions stop once your pay for the year reaches **PLN 282,600** in 2026, 30 times the forecast average wage ([Monitor Polski 2025 poz. 1206](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WMP20250001206)). Only very high salaries reach it.

Here's roughly what lands in your account each month in 2026. We worked these out with the standard PLN 250 monthly costs, no author's costs and no PPK:

| Gross a month | January to the 32% switch | After the switch | Late-year months |
|---|---|---|---|
| PLN 15,000 | PLN 10,556 (Jan to Sep) | PLN 9,169 (Oct) | PLN 7,717 (Nov, Dec) |
| PLN 20,000 | PLN 13,964 (Jan to Jul) | PLN 10,751 (Aug) | PLN 10,262 (Sep to Dec) |
| PLN 30,000 | PLN 20,781 (Jan to Apr) | PLN 15,353 (Jun to Sep) | PLN 17,346 (Nov, Dec, after the ZUS cap) |

Payroll software rounds each step, so your payslips may differ by a few złoty. The monthly advances also slightly overpay tax in a year when you cross PLN 120,000, so expect a small refund after you file your annual return (PIT-37). That refund is why the yearly averages in the first table are a little higher than the payslips suggest.

**Plan your budget on the lower payslips,** not on January's.

## Where the money goes: PLN 20,000 brutto

For PLN 20,000 gross a month on UoP, the [calculator](https://poland-devjobs.com/salary-after-tax) shows these yearly averages for 2026:

| Item | Per month (average) |
|---|---|
| Gross salary | PLN 20,000 |
| Income tax (PIT) | PLN 3,143 |
| Pension insurance (9.76%) | PLN 1,952 |
| Disability insurance (1.5%) | PLN 300 |
| Sickness insurance (2.45%) | PLN 490 |
| Health contribution (9%) | PLN 1,553 |
| **Take-home pay** | **PLN 12,562** |

So about 37% of your gross goes to tax and contributions. For every extra PLN 100 of gross at this level, you keep about PLN 52.

Your employer pays more on top: pension 9.76%, disability 6.5%, accident insurance, the Labour Fund and the FGŚP. At PLN 20,000 gross, your total cost to the employer is about **PLN 24,096 a month**. That's why a B2B rate for the same job is often higher than the UoP gross.

## B2B kalkulator: 15k, 20k and 30k invoiced

On B2B, your net depends on the tax option you choose. The monthly breakdown for PLN 20,000 invoiced in 2026, from the same calculator:

| | Ryczałt 12% | Flat tax 19% | Tax scale |
|---|---|---|---|
| Revenue | PLN 20,000 | PLN 20,000 | PLN 20,000 |
| Income tax | PLN 2,152 | PLN 3,291 | PLN 3,528 |
| ZUS (pension, disability, accident, Labour Fund) | PLN 1,788 | PLN 1,788 | PLN 1,788 |
| Health contribution | PLN 831 | PLN 892 | PLN 1,639 |
| **Take-home** | **PLN 15,229** | **PLN 14,029** | **PLN 13,045** |

The ZUS figure is the full 2026 amount without sickness insurance. With voluntary sickness insurance, full ZUS is PLN 1,926.76 a month ([ZUS](https://www.zus.pl/documents/10182/13364587/Sk%C5%82adki+przedsi%C4%99biorc%C3%B3w+w+2026+roku_DFF.pdf/c8d4e1dc-c80b-91d6-7453-02309976f713)).

Ryczałt wins at these amounts because it taxes revenue at 12% and its health contribution is fixed by revenue band (PLN 830.58 a month for annual revenue between PLN 60,000 and PLN 300,000, then PLN 1,495.04). The flat tax and tax scale tax income after costs, so they catch up if you have large business costs. Our guide to [ryczałt 12% vs 19% vs the tax scale](https://poland-devjobs.com/guides/ryczalt-12-vs-19-vs-tax-scale-for-b2b) shows where the break-even points are.

### Your first years on B2B are cheaper

New businesses pay less ZUS ([ZUS](https://www.zus.pl/documents/10182/13364587/Sk%C5%82adki+przedsi%C4%99biorc%C3%B3w+w+2026+roku_DFF.pdf/c8d4e1dc-c80b-91d6-7453-02309976f713)):

- **First 6 months:** no social contributions, only the health contribution. On ryczałt this raises take-home by about **PLN 1,590 a month** at all three amounts, by our calculation.
- **Next 24 months:** preferential contributions of PLN 456.18 a month instead of the full amount.

Our guide to [setting up a JDG as a foreigner](https://poland-devjobs.com/guides/setting-up-a-jdg-for-b2b-as-a-foreigner) explains who can use these reliefs.

### From monthly to hourly rates

B2B rates are often quoted per hour. With about 168 working hours in a month (21 days of 8 hours), PLN 20,000 a month is about **PLN 119 an hour**, PLN 15,000 about PLN 89 and PLN 30,000 about PLN 179. Remember that you're only paid for hours you work: holidays and sick days aren't paid unless your contract says so.

## What changes your net pay

The figures above are for a single person aged 26 or over, with one job and the standard costs. Several things can raise or lower them:

- **Under 26:** employment income up to **PLN 85,528 a year** is free of income tax for people under 26 ([PIT Act, art. 21 ust. 1 pkt 148](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000592)). Contributions are still deducted. This doesn't apply to B2B income.
- **50% author's costs:** if your contract covers creative work, such as writing software, part of your pay can use 50% costs instead of PLN 250 a month, up to PLN 120,000 of costs a year ([PIT Act, art. 22](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000592)). This can raise your net noticeably. Ask HR whether your role qualifies.
- **Commuting from another town:** costs rise to PLN 300 a month.
- **PPK (employee capital plan):** if you're enrolled, 2% of your gross goes to your PPK account, and your employer adds 1.5% ([mojeppk.pl](https://www.mojeppk.pl/)). This lowers your take-home but builds savings.
- **Tax residency:** Polish tax applies in full if you're a Polish tax resident. If you also count as resident elsewhere, ask a tax adviser about the double tax treaty.

## Will 2027 change these numbers?

Possibly. Government bill 3147, now in the Sejm, would replace the 12% and 32% scale with **12% up to PLN 130,000, 24% up to PLN 150,000 and 32% above** from 2027 ([Sejm print 3147](https://api.sejm.gov.pl/sejm/term10/prints/3147/3147.pdf), [legislative record](https://api.sejm.gov.pl/sejm/term10/processes/3147)). That would raise net pay for UoP employees earning more than PLN 120,000 a year, which includes all three salaries in this guide. It had its first reading on 6 October 2026 and isn't law yet. We'll update this guide when the final rules are known.

## How to use these numbers

- **Compare offers on net pay,** not on the headline. A B2B rate of PLN 20,000 and a UoP salary of PLN 20,000 are very different offers.
- **Budget on your lowest payslip.** On UoP, autumn payslips are lower once you pass the 32% threshold.
- **Check the job ad's units.** Polish ads may show monthly or yearly amounts, and gross (UoP) or net of VAT (B2B). Our [salary guide](https://poland-devjobs.com/guides/software-developer-salary-poland) explains how to read them.

Looking for a role at these levels? Browse [jobs in Warsaw](https://poland-devjobs.com/jobs/in/warsaw), [jobs in Kraków](https://poland-devjobs.com/jobs/in/krakow) or [all jobs](https://poland-devjobs.com/jobs).

## Frequently asked questions

### How much is 20,000 PLN brutto netto in 2026?

On UoP, about PLN 13,964 a month until your income passes PLN 120,000 (from August), then about PLN 10,262. The yearly average is about PLN 12,562 a month after your tax return. On B2B with 12% ryczałt, PLN 20,000 invoiced leaves about PLN 15,229 a month with full ZUS.

### 15,000 brutto ile netto na umowę o pracę?

About PLN 10,556 a month from January to September 2026. In October your income passes PLN 120,000 and the 32% rate starts, so October is about PLN 9,169 and November and December about PLN 7,717. The yearly average is about PLN 10,017 a month.

### How much is 30,000 PLN gross after tax in Poland?

On UoP, about PLN 20,781 a month from January to April, then less once the 32% rate starts. Pension and disability contributions stop when your pay reaches PLN 282,600, so November and December rise to about PLN 17,346. The yearly average is about PLN 18,082 a month. On B2B ryczałt, about PLN 23,404.

### Is there a salary calculator for Poland for B2B and UoP?

Yes. Our [salary after tax calculator](https://poland-devjobs.com/salary-after-tax) shows take-home pay for any amount on an employment contract and on all three B2B tax options: 12% ryczałt, 19% flat tax and the tax scale. It uses the 2026 rules and shows each deduction.

### Why is my December payslip lower than January's?

Because your income for the year has passed PLN 120,000, so income tax advances go from 12% to 32%. If you earn more than PLN 282,600, pension and disability contributions stop later in the year, which raises the last payslips again.

### Do under-26s pay less tax in Poland?

Yes, on employment income. People under 26 pay no income tax on employment and mandate income up to PLN 85,528 a year. Social and health contributions are still deducted, and the relief doesn't cover B2B income.

## Related guides

- [B2B vs UoP in Poland](https://poland-devjobs.com/guides/b2b-vs-employment-contract)
- [Ryczałt 12% vs 19% vs the tax scale](https://poland-devjobs.com/guides/ryczalt-12-vs-19-vs-tax-scale-for-b2b)
- [Tax basics for tech workers in Poland](https://poland-devjobs.com/guides/tax-guide-tech-workers-poland)
- [Software developer salaries in Poland](https://poland-devjobs.com/guides/software-developer-salary-poland)

## Sources

- https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000592
- https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250000843
- https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000199
- https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WMP20250001206
- https://www.zus.pl/documents/10182/13364587/Sk%C5%82adki+przedsi%C4%99biorc%C3%B3w+w+2026+roku_DFF.pdf/c8d4e1dc-c80b-91d6-7453-02309976f713
- https://www.mojeppk.pl/
- https://api.sejm.gov.pl/sejm/term10/prints/3147/3147.pdf
- https://api.sejm.gov.pl/sejm/term10/processes/3147