Umowa Zlecenie Calculator — 2026
Calculate your take-home pay from a zlecenie contract and the total cost for the principal.
This calculator estimates the net pay for a zlecenie contractor and the total cost for the principal, including ZUS contributions, PIT tax and PPK according to 2026 rules.
Input Data
Results
Contractor - Net Pay
Take-home (net)
3611,67 zł
Gross
5000,00 zł
Social contributions
563,00 zł
Pension: 488,00 zł · Disability: 75,00 zł · Sickness: 0,00 zł
Health insurance
399,33 zł
Principal's cost
Total cost
6024,00 zł
Gross
5000,00 zł
Principal's contributions
1024,00 zł
Change the ZUS profile or tax-deductible costs to see how they affect net pay.
Results are for informational purposes only and do not constitute tax advice. Consult an accountant.
Glossary
Umowa zlecenie
A civil law contract where the contractor undertakes to perform a specific task for the principal.
ZUS contributions
Social insurance contributions: pension, disability, sickness (voluntary) and accident insurance.
Health insurance
Mandatory health insurance contribution — 9% of the base (gross minus social contributions).
Tax-deductible costs (KUP)
Standard 20% or copyright 50% — reduce the PIT tax base.
Frequently Asked Questions
When is a zlecenie contract exempt from ZUS? ▾
Students and pupils under 26 are exempt from all ZUS contributions. If the contractor is employed full-time with at least minimum wage, only health insurance is due from zlecenie.
What is the flat-rate tax for zlecenie? ▾
If the gross amount in the contract does not exceed 200 PLN and the contractor is not an employee of the principal, a flat 12% tax on income applies — without tax-deductible costs or contribution deductions.
What is the difference between 20% and 50% costs? ▾
Standard tax-deductible costs are 20% of income. Copyright costs of 50% can be applied when the work is creative and copyright is transferred. The annual limit for 50% costs is 120,000 PLN.
What does PIT-2 do for zlecenie? ▾
Filing a PIT-2 allows the principal to reduce the monthly PIT advance by the tax-free amount (300 PLN at 1/12). This can be done with up to 3 payers simultaneously.
Does the calculator account for annual limits? ▾
In simplified mode (single month), annual limits (pension/disability, zero PIT, 50% KUP) are assumed unused. For more accurate results, consult an accountant.
Useful links
Umowa zlecenie calculator — a tool for quickly calculating net pay from a zlecenie contract in Poland. Accounts for various ZUS profiles, tax-deductible costs, tax reliefs, PPK and employer cost. Ideal for contractors, students, employers and accountants.
Calculations are for informational purposes only and do not constitute tax advice.