Income Flow Sankey Diagram – Poland

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Gross salary: PLN 8,583.33

Income

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Joint assessment: ZUS and NFZ are calculated on each spouse's full gross; only the PIT base is halved.

PPK is an opt-in retirement savings plan: you contribute 2% of gross salary from your net pay, and your employer adds a further 1.5% of gross, which counts as taxable income for you but is exempt from ZUS and NFZ contributions.

Employees whose permanent residence is outside the town where their employer is based can deduct 3,600 zł/year (300 zł/month) in employment-income costs instead of the standard 3,000 zł/year (250 zł/month).

Annual capital gains (interest, dividends, trading gains)