Most take-home pay, average per month
0 zł
An employment contract also gives paid leave (20 or 26 days), sick pay, a notice period and the protection of the Labour Code. On B2B, days without work usually mean no invoice.
B2B or employment contract in Poland
Enter a B2B offer or a gross salary and see what you take home on an employment contract and as a sole trader: on the tax scale, flat tax and lump-sum tax, at the same cost to the company.
How we calculate
Both sides cost the company the same: the gross salary plus the employer's contributions (rates in the table), against the B2B invoice as the whole cost. When you enter an invoice, we look for the gross salary with the same yearly cost, and the other way round.
On B2B, ZUS and the health contribution come off the revenue. On the tax scale and the flat tax the tax is on income, which is revenue minus costs and social contributions; the flat tax also deducts the health contribution up to a yearly limit. The lump-sum tax is on revenue without costs, minus social contributions and half the health contribution.
We work out the whole year, as in the annual return. Advance payments during the year can spread differently. Mały ZUS Plus, the solidarity levy, joint filing with a spouse and tax reliefs are not included.
This is an estimate to help compare offers. The right lump-sum rate depends on your kind of business, and whether you can use preferential ZUS or the start relief depends on your history. This is not personal tax advice.
Frequently asked questions
How much do I take home from a PLN 15,000 B2B invoice in Poland in 2026?
With full ZUS, sickness insurance and no costs, on average per month: PLN 10,013 on the tax scale, PLN 10,070 on the flat tax and PLN 10,707 on the 12% lump-sum tax. The same cost to the company on an employment contract is PLN 12,450 gross, which is PLN 8,719 take-home pay.
From what amount does B2B pay more than an employment contract?
It depends on the ZUS contributions and the form of tax. On a PLN 8,000 invoice with full ZUS you keep PLN 5,098 on the tax scale, PLN 4,577 on the flat tax and PLN 4,547 on the 12% lump-sum tax, against PLN 4,856 on an employment contract with the same cost. With preferential ZUS or the start relief, B2B pays off at lower amounts. Remember that an employment contract also gives paid leave and sick pay.
How much is ZUS on B2B in 2026?
Full ZUS with voluntary sickness insurance and the Labour Fund is PLN 1,926.76 a month. In your first 24 months in business you can pay preferential ZUS: PLN 456.18. In the first 6 months you can use the start relief and pay no social contributions. The health contribution always comes on top.
How much is the health contribution on the tax scale, flat tax and lump-sum tax?
On the tax scale 9% of income, on the flat tax 4.9% of income, in both cases at least PLN 432.54 a month. On the lump-sum tax it is a fixed amount by yearly revenue: PLN 498.35 up to PLN 60,000, PLN 830.58 up to PLN 300,000 and PLN 1,495.04 above.
Tax scale, flat tax or lump-sum tax: which should I choose?
The lump-sum tax often wins with low costs and a low rate, such as 12% for IT services, because the tax is on revenue. The flat tax (19%) pays off with high income and costs, as there is no 32% rate. The tax scale (12% up to PLN 120,000) with its tax-free amount can be best on lower incomes. You choose the form for a whole year, usually by 20 February.