A B2B offer and an employment contract cannot be compared by the amount alone. A gross salary and an invoice without VAT are different things: on employment the company also pays its own contributions, while on B2B you pay ZUS, the health contribution and the tax yourself, and you lose paid leave and sick pay.
Compare at the same cost to the company
On top of the gross salary, an employer pays pension, disability and accident contributions, the Labour Fund and the FGŚP. A fair comparison is an invoice equal to that whole cost. An example for 2026:
| Offer | Amount | Take-home per month |
|---|---|---|
| Employment contract | PLN 10,000 gross | PLN 7,147 |
| B2B, tax scale | invoice PLN 12,048 without VAT | PLN 8,272 |
| B2B, flat tax | invoice PLN 12,048 without VAT | PLN 7,796 |
| B2B, lump-sum tax 12% | invoice PLN 12,048 without VAT | PLN 8,109 |
On B2B this is full ZUS with sickness insurance (PLN 1,926.76 a month) and no business costs. With preferential ZUS (PLN 456.18) in the first 24 months the difference is larger.
What the amount does not show
| Employment contract | B2B | |
|---|---|---|
| Leave | 20 days of paid leave, 26 after 10 years of work | a day off usually means no invoice |
| Illness | sick pay of 80%, from the employer for the first 33 days a year, then sickness benefit from ZUS | benefit only with voluntary sickness insurance, after 90 days of insurance, 80% of the base, up to 182 days |
| Notice | 2 weeks, 1 month after 6 months, 3 months after 3 years with the employer | whatever the contract says |
| Costs | none | you can deduct business costs on the tax scale and flat tax, but you pay for bookkeeping |
On B2B the sickness benefit is worked out from the declared contribution base, so it is low with preferential ZUS.
What to check in an offer
- Whether the B2B amount is an invoice without VAT, and whether it covers days off, such as a paid break.
- What the full cost of employment would be: enter the gross salary in the calculator and see the invoice with the same cost.
- Which form of tax fits your costs, and the lump-sum rate for your kind of service.
- The notice period and the invoice payment terms in the B2B contract.
Enter both offers in the calculator: it shows take-home pay on employment and on the three forms of tax at the same cost to the company.