Overtime pay in Poland 2026: what extra hours are worth
The calculator works out overtime pay including the supplement and shows how much of it you keep after contributions and tax.
Checked by Radif Partners · Editorial policy
Every overtime hour on a Polish employment contract earns your normal hourly pay plus a supplement: 100 % for work at night, on Sundays and public holidays, and on a day off granted in exchange for Sunday or holiday work, and 50 % on any other day (article 151¹ of the Labour Code, Kodeks pracy). On PLN 7,000 gross with 168 hours in the month, the hourly rate is PLN 41.67, so ten overtime hours at 50 % come to PLN 625 gross and roughly PLN 426 take-home. Overtime pay is part of your salary: ZUS, health contribution and income tax advance are all deducted from it, and in the months after your taxable base passes PLN 120,000 the tax rate rises to 32 %. The calculator divides your salary by the hours in the month, multiplies by the overtime hours and supplement, then converts the whole payslip to net. The table below compares overtime at 50 % and 100 % for four salaries.
What overtime pays you
Extra take-home
PLN 426
| Gross for the overtime | PLN 625 |
| Hourly rate (168 h) | PLN 41.67 |
Overtime at 50 % and 100 % on four salaries
The example uses ten overtime hours on ordinary working days, or eight hours at night or on a public holiday. The hourly rate is salary divided by 168 hours; the net figures show how much the transfer grows in a month before the second tax bracket.
| Gross | Rate/h | 10 h at 50 % | Net | 8 h at 100 % | Net |
|---|---|---|---|---|---|
| PLN 4,806 | PLN 28.61 | PLN 429 | PLN 293 | PLN 458 | PLN 312 |
| PLN 7,000 | PLN 41.67 | PLN 625 | PLN 426 | PLN 667 | PLN 455 |
| PLN 10,000 | PLN 59.52 | PLN 893 | PLN 608 | PLN 952 | PLN 649 |
| PLN 15,000 | PLN 89.29 | PLN 1,339 | PLN 913 | PLN 1,429 | PLN 974 |
Roughly 68.12 % of every złoty of overtime reaches your account, whatever the salary, as long as the whole taxable base stays in the first bracket. Eight hours at 100 % pay more than ten at 50 %, because each of them counts double.
When the supplement is 100 % and when 50 %
The Labour Code lists the cases for the higher supplement. 100 % applies to overtime worked at night, on Sundays and public holidays that are not working days under your schedule, and on a day off granted in exchange for working a Sunday or holiday. Any other overtime, including simply staying late on a Tuesday or Thursday, earns 50 %.
The supplement is paid on top of normal pay, not instead of it. An hour at 50 % is therefore worth one and a half ordinary hours, and an hour at 100 % is worth two. Polish payslips often show the two parts on separate lines: "wynagrodzenie za godziny nadliczbowe" (pay for the hours) and "dodatek 50 %" or "dodatek 100 %" (the supplement).
Where the hourly rate comes from
The tool divides your monthly gross by the working hours in the month. The widget assumes 168 hours, but working time varies from month to month and the rate moves with it: on PLN 7,000 gross over 160 hours it becomes PLN 43.75. If your pay includes fixed allowances or is set as an hourly rate, the result may differ from what HR calculates. The calculator also assumes overtime is paid in cash in the same month.
It does not check whether your overtime stays within working-time limits. That is a matter for working-time rules and your company's regulations, not for the payroll calculation.
Overtime, the tax bracket and contributions
Overtime pay joins the same taxable base as your salary. Early in the year it is taxed at 12 %, but for anyone who passes PLN 120,000 of taxable base during the year, later overtime is taxed at 32 %. On PLN 15,000 gross, ten overtime hours leave PLN 913 net in January and PLN 682 in December. Overtime also brings the crossover month forward, since it raises the cumulative base.
ZUS and health contributions apply to the full amount until gross pay for the year passes the PLN 282,600 cap. The calculator counts only overtime pay and its supplement. Other components that separate rules or your company's pay regulations may grant for the same hours are not added.
Your hourly rate with different monthly hours
Check how the value of an hour's work changes when the month has fewer or more hours.
Hourly rate to monthly net
Monthly net (employment)
PLN 4,911
| Monthly gross | PLN 6,720 |
| Net per hour | PLN 29.23 |
| 2026 minimum hourly rate | PLN 31.40 |