B2B or employment contract: calculator
Enter the cost to the company or the gross salary. See what you keep on an employment contract (umowa o pracę) and on B2B under the scale, flat tax and ryczałt, and what B2B does not give you beyond money.
Law as of 21 October 2026.
Inputs
What the company spends each month: on an employment contract the gross pay plus employer contributions, on B2B the net invoice.
For example hardware, software, accounting.
Base of 60% of the forecast average wage.
The rate depends on the type of service (art. 12 ust. 1 of the Lump-sum Tax Act). Check your PKWiU code.
Take-home per month, averaged over the year
Employment contract
8718,55 zł
Gross 12 450,20 zł, cost to the company 15 000,00 zł a month.
- B2B: Tax scale9799,91 zł
- B2B: Flat tax9791,92 zł
- B2B: Ryczałt 12%10 328,96 zł
With these inputs B2B leaves the most under: Ryczałt 12%. That is 1610,41 zł more a month than the employment contract.
Employment contract: PIT-2, 250 zł monthly costs of earning income, no PPK, 1.67% accident rate, PIT settled in the annual return on the scale. B2B: the same amounts every month and one ZUS stage for the whole year.
Comparison for the year
| Per year | Employment contract | B2B: Tax scale | B2B: Flat tax | B2B: Ryczałt 12% |
|---|---|---|---|---|
| Cost to the company | 180 000,00 zł | 180 000,00 zł | 180 000,00 zł | 180 000,00 zł |
| Gross pay or net invoice | 149 402,40 zł | 180 000,00 zł | 180 000,00 zł | 180 000,00 zł |
| Social contributions you pay | 20 483,04 zł | 21 459,48 zł | 21 459,48 zł | 21 459,48 zł |
| Health contribution | 11 602,80 zł | 13 728,65 zł | 7474,49 zł | 9966,96 zł |
| PIT | 12 694,00 zł | 21 213,00 zł | 27 563,00 zł | 18 626,00 zł |
| Business costs | 0,00 zł | 6000,00 zł | 6000,00 zł | 6000,00 zł |
| Take-home for the year | 104 622,56 zł | 117 598,87 zł | 117 503,03 zł | 123 947,56 zł |
| Take-home per month (average) | 8718,55 zł | 9799,91 zł | 9791,92 zł | 10 328,96 zł |
What B2B does not include
- Paid leave: an employee gets 20 days a year, or 26 days with at least 10 years of service (art. 154 § 1 of the Labour Code). On B2B you usually invoice nothing for days off, unless the contract provides a paid break.
- Sickness: an employee keeps 80% of pay, paid by the employer for the first 33 days in a year (14 days from age 50), then by ZUS (art. 92 § 1 of the Labour Code). On B2B sickness benefit requires voluntary sickness insurance and 90 days of uninterrupted cover (art. 4 ust. 1 pkt 2 of the Sickness Benefits Act).
- Notice periods, the minimum wage, overtime pay and PPK with an employer payment come with an employment contract by law. On B2B you get what the contract says.
- The pension contribution on employment is 19.52% of the whole gross pay, on B2B 19.52% of the declared base, usually the minimum (5652,00 zł on full ZUS). Lower contributions mean a lower future pension.
- Services to a former employer in the scope of the previous job rule out the start-up relief and preferential ZUS (art. 18 Entrepreneurs' Law, art. 18a ust. 2 Social Insurance System Act) and the flat tax and ryczałt (art. 9a ust. 3 PIT Act, art. 8 ust. 2 Lump-sum Tax Act).
Parameters and sources
- Minimum wage4806,00 złDz.U. 2025 poz. 1242
- Full ZUS base (60% of the forecast average wage)5652,00 złM.P. 2025 poz. 1206
- Preferential ZUS base (30% of the minimum wage)1441,80 złart. 18a, Social Insurance System Act
- Rates: pension, disability, sickness, accident, FP and FS19.52% / 8% / 2.45% / 1.67% / 2.45%art. 22, Social Insurance System Act; art. 259, Labour Market Act
- Health: scale, flat tax9% / 4.9%art. 79, 79a and 81, Health Care Benefits Act
- Minimum health contribution under the scale and flat tax, February 2026 to January 2027432,54 zł (January 2026: 314,96 zł)art. 79, 79a and 81, Health Care Benefits Act
- Health under the ryczałt: revenue up to 60,000 zł, up to 300,000 zł, above498,35 zł / 830,58 zł / 1495,04 złart. 81 ust. 2e–2g, M.P. 2026 poz. 117
- Health contribution deductionflat tax up to 14 100,00 zł a year, ryczałt 50%M.P. 2025 poz. 1274
- Tax scale12% and 32% above 120,000 zł, 3,600 zł tax-reducing amountart. 27 ust. 1, PIT Act
- Flat tax19%art. 30c, PIT Act
How we calculate
1. Two ways to compare
Same cost to the company: the B2B invoice equals what the company would spend on employment, the gross pay plus 20.48% of employer contributions at a 1.67% accident rate. Same gross: the invoice equals the gross salary, as in job offers that quote one range for either contract.
2. Employment contract
From the gross pay we deduct 13.71% employee social contributions and the 9% health contribution, and we calculate PIT as in the annual return on the scale, with 250 zł monthly costs and the 3,600 zł tax-reducing amount. We apply the 30× cap on pension and disability contributions.
3. B2B
Revenue is 12 invoices, less business costs, ZUS at the chosen stage, the health contribution and PIT, separately for the scale, flat tax and ryczałt. We calculate the whole year and show the monthly average.
4. Beyond money
Under the result we list what B2B does not include: paid leave, sick pay from the employer, Labour Code protection and part of the pension contributions.
What the calculator leaves out
- PPK, bonuses, overtime, benefits and higher commuting costs on an employment contract.
- The under-26 relief and other PIT reliefs.
- A change of ZUS stage on B2B during the year.
- The value of leave and sick pay in złoty: on B2B it depends on the contract.
- B2B accounting costs, unless you enter them as business costs.
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Norman sends your invoices to KSeF, pulls purchase invoices and collects documents. Try it free for 30 days, with no card, and keep issuing invoices in KSeF for free after the trial. Plans for a JDG start at 39 zł and for companies at 49 zł a month, net.
Frequently asked questions
What do I keep from 15,000 zł on B2B and on an employment contract?
At a cost to the company of 15,000 zł a month, an employment contract means 12,450.20 zł gross and on average 8,718.55 zł take-home. A 15,000 zł net invoice with 500 zł of costs and full ZUS without sickness insurance leaves on average 9,799.91 zł under the scale, 9,791.92 zł under the flat tax and 10,328.96 zł under the 12% ryczałt. At 15,000 zł gross an employee keeps 10,016.66 zł and the company pays 18,072 zł.
How much more does employment cost the company at the same gross?
With a 1.67% accident rate the employer adds 20.48% to the gross pay: 9.76% pension, 6.5% disability, accident, 2.45% Labour and Solidarity Funds and 0.10% FGŚP. This holds for pay below the 30× cap (282,600 zł in 2026). At 15,000 zł gross the cost is 18,072 zł a month.
How many days of leave do I get on B2B?
None by law. The Labour Code gives 20 days of paid leave, or 26 days with at least 10 years of service (art. 154 § 1). On B2B a paid break exists only if the contract provides one.
Do I get sick pay on B2B?
Only with voluntary sickness insurance (2.45% of the base, 138.47 zł a month on full ZUS in 2026) and after 90 days of uninterrupted cover (art. 4 ust. 1 pkt 2 of the Sickness Benefits Act). An employee gets 80% of pay from the employer for the first 33 days of illness in a year (art. 92 § 1 of the Labour Code).
Can I switch to B2B with the same employer?
You can, but if you do the same work you did as their employee this or last year, you lose the start-up relief and preferential ZUS. The ryczałt is ruled out after employment this or last year, and the flat tax after employment in the same year (art. 9a ust. 3 of the PIT Act, art. 8 ust. 2 of the Lump-sum Tax Act).
Can I work in my own business while on sick leave?
From 13 April 2026 any paid work during sick leave, including in your own JDG, costs the sickness benefit for the whole period of the leave. The only exception is incidental tasks required by important circumstances (art. 17 ust. 1 and 1a of the Sickness Benefits Act, Dz.U. 2026 poz. 26).
Does B2B pay off?
The calculator shows only money. In the example with a 15,000 zł cost to the company, B2B leaves between 1,073.37 zł and 1,610.41 zł more a month. But on B2B you have no paid leave, no sick pay from an employer and no Labour Code protection, and pension contributions are usually lower. How you value those differences depends on your situation.
The calculator is for information only and is not tax or legal advice. Calculations run in your browser; we store nothing.