{
  "$comment": "Machine-readable companion to https://valem.run/calculators/poland/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/poland/net-salary",
  "dataUrl": "https://valem.run/calculators/poland/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Poland wynagrodzenie netto model by Valem (https://valem.run/calculators/poland/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/poland/net-salary/verify",
  "country": "poland",
  "countryName": "Poland",
  "formula": "net-salary",
  "formulaName": "Wynagrodzenie netto",
  "title": "Kalkulator Wynagrodzeń Brutto Netto — Poland",
  "answer": "Your Polish net pay is gross minus ZUS social contributions, the 9% health premium and 12% PIT after monthly costs and the tax-reducing amount.",
  "lang": "en",
  "currency": "PLN",
  "taxYear": "2025",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "podatki.gov.pl",
      "url": "https://www.podatki.gov.pl",
      "checked": "2026-08-02"
    },
    {
      "label": "ZUS",
      "url": "https://www.zus.pl",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "Wynagrodzenie brutto / miesiąc (PLN)",
      "format": "currency",
      "minimum": 0
    },
    {
      "name": "under26",
      "type": "boolean",
      "label": "Ulga dla młodych (<26 lat)"
    }
  ],
  "outputs": [
    {
      "name": "zus",
      "type": "number",
      "label": "ZUS",
      "format": "currency",
      "formula": "$round(grossMonthly * $const.zusRate, 2)"
    },
    {
      "name": "afterZus",
      "type": "number",
      "formula": "$round(grossMonthly - zus, 2)"
    },
    {
      "name": "health",
      "type": "number",
      "label": "Składka zdrowotna",
      "format": "currency",
      "formula": "$round(afterZus * $const.healthRate, 2)"
    },
    {
      "name": "pitBase",
      "type": "number",
      "formula": "($b := afterZus - $const.monthlyCosts; $round($b > 0 ? $b : 0, 2))"
    },
    {
      "name": "pit",
      "type": "number",
      "label": "PIT",
      "format": "currency",
      "formula": "(under26 ? 0 : ($p := pitBase * 0.12 - $const.monthlyCredit; $round($p > 0 ? $p : 0, 2)))"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Netto / miesiąc",
      "format": "currency",
      "formula": "$round(grossMonthly - zus - health - pit, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 6,000 PLN single",
      "given": {
        "grossMonthly": 6000,
        "under26": false
      },
      "expect": {
        "zus": 822.6,
        "health": 465.97,
        "pit": 291.29,
        "netMonthly": 4420.14
      }
    },
    {
      "description": "S2 6,000 PLN under 26 — PIT relief",
      "given": {
        "grossMonthly": 6000,
        "under26": true
      },
      "expect": {
        "pit": 0,
        "netMonthly": 4711.43
      }
    }
  ],
  "spec": {
    "id": "net-salary-poland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "under26": {
          "type": "boolean"
        },
        "zus": {
          "type": "number",
          "readOnly": true
        },
        "afterZus": {
          "type": "number",
          "readOnly": true
        },
        "health": {
          "type": "number",
          "readOnly": true
        },
        "pitBase": {
          "type": "number",
          "readOnly": true
        },
        "pit": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "zusRate": 0.1371,
      "healthRate": 0.09,
      "monthlyCosts": 250,
      "monthlyCredit": 300
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossMonthly': 6000, 'under26': false }"
      }
    ],
    "derivations": [
      {
        "path": "$.zus",
        "expr": "$round(grossMonthly * $const.zusRate, 2)"
      },
      {
        "path": "$.afterZus",
        "expr": "$round(grossMonthly - zus, 2)"
      },
      {
        "path": "$.health",
        "expr": "$round(afterZus * $const.healthRate, 2)"
      },
      {
        "path": "$.pitBase",
        "expr": "($b := afterZus - $const.monthlyCosts; $round($b > 0 ? $b : 0, 2))"
      },
      {
        "path": "$.pit",
        "expr": "(under26 ? 0 : ($p := pitBase * 0.12 - $const.monthlyCredit; $round($p > 0 ? $p : 0, 2)))"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(grossMonthly - zus - health - pit, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Wynagrodzenie netto",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Wynagrodzenie brutto / miesiąc (PLN)",
              "bind": "$.grossMonthly"
            },
            {
              "id": "under26",
              "type": "checkboxField",
              "label": "Ulga dla młodych (<26 lat)",
              "bind": "$.under26"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Netto / miesiąc",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "PLN"
                }
              ]
            },
            {
              "id": "sep1",
              "type": "separatorLine"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Rozliczenie miesięczne",
              "items": [
                {
                  "label": "Brutto",
                  "bind": "$.grossMonthly",
                  "format": "currency",
                  "currency": "PLN"
                },
                {
                  "label": "ZUS",
                  "bind": "$.zus",
                  "format": "currency",
                  "currency": "PLN"
                },
                {
                  "label": "Składka zdrowotna",
                  "bind": "$.health",
                  "format": "currency",
                  "currency": "PLN"
                },
                {
                  "label": "PIT",
                  "bind": "$.pit",
                  "format": "currency",
                  "currency": "PLN"
                },
                {
                  "label": "Netto",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "PLN"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Polska 2025: ZUS 13,71%, składka zdrowotna 9% od podstawy po ZUS, PIT 12% po kosztach i kwocie zmniejszającej. Ulga dla młodych do 26 lat zeruje PIT. Szacunek, nie porada podatkowa.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Źródła",
              "items": [
                {
                  "label": "podatki.gov.pl",
                  "url": "https://www.podatki.gov.pl",
                  "date": "2026-08-02"
                },
                {
                  "label": "ZUS",
                  "url": "https://www.zus.pl",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 6,000 PLN single",
        "given": {
          "$.grossMonthly": 6000,
          "$.under26": false
        },
        "expect": {
          "$.zus": 822.6,
          "$.health": 465.97,
          "$.pit": 291.29,
          "$.netMonthly": 4420.14
        }
      },
      {
        "description": "S2 6,000 PLN under 26 — PIT relief",
        "given": {
          "$.grossMonthly": 6000,
          "$.under26": true
        },
        "expect": {
          "$.pit": 0,
          "$.netMonthly": 4711.43
        }
      }
    ]
  }
}