Polish employment contract (umowa o pracę) · Month-by-month net pay
Zero income tax on the first 85 528 PLN/year of employment income. Applies until the end of the calendar year you turn 26. Cannot be combined with 50% KUP.
Auto-enrolled unless you opt out. Deducted from net pay. Employer also contributes 1.5% (adds to your pension, not deducted from you).
If you recently moved to Poland for work (or returned after 3+ years abroad), you may qualify for zero income tax on the first 85 528 PLN/year for 4 years. Consult a tax advisor to confirm eligibility.