Salary must be calculated monthly for the purposes of calculating the withholding of tax, ZUS and healthcare contributions. The basis for the calculation of the tax is stipulated in PIT Act, Arts 26 and 32.
The steps needed to calculate net pay each month are:
| Steps | Detail |
| Step 1 – Calculate gross income | Add all cash payments (basic, bonus, overtime etc) together.
Do not include tax-free items (see 3.2).
Determine the cash value of BIKS and add to cash payments
Add the value of any employer contributions to pension scheme (see 2.3.1).
This is gross taxable pay |
| Step |
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Web page updated on 17 Mar 2025 15:21