Poland B2B vs employment calculator 2026
Enter what you invoice per month on B2B (net of VAT) and see the estimated take-home under each tax form, next to an employment contract with the same gross figure.
In short: on B2B you pay your own ZUS (full social contributions are 1,926.76 zł a month in 2026 on the standard base), health insurance by tax form, and income tax at 19% flat, 12%/32% scale or a ryczałt rate set by activity. Employer costs and VAT are not in this estimate.
How the estimate works
- Social insurance (ZUS) on B2B: on the standard base of 5,652 zł (60% of the forecast average wage) the 2026 contribution is 1,926.76 zł with voluntary sickness cover, or 1,788.29 zł without it. The preferential base (30% of the minimum wage, 1,441.80 zł) gives 456.18 zł, or 420.86 zł without sickness. The Labour Fund contribution is part of the standard figure and is not paid by people over 55 (women) or 60 (men).
- Health insurance, tax scale: 9% of income from the previous month, not lower than 432.54 zł. It is not deductible from tax.
- Health insurance, 19% flat tax: 4.9% of income, not lower than 432.54 zł. You can deduct it from income up to 14,100 zł a year in 2026.
- Health insurance, ryczałt: a fixed amount by annual revenue: 498.35 zł up to 60,000 zł, 830.58 zł from 60,000 to 300,000 zł and 1,495.04 zł above 300,000 zł. Half of it reduces your revenue for tax.
- Income tax: tax scale is 12% up to 120,000 zł minus 3,600 zł, then 10,800 zł plus 32% above that. Flat tax is 19%. Ryczałt is charged on revenue after social contributions and half the health contribution, at the rate for your activity.
- Employment: 13.71% social insurance, 9% health on the rest, 250 zł a month costs and 12%/32% tax with a 300 zł monthly reduction, without PPK or reliefs.
This is an annual average estimate with steady income and costs. It does not include VAT, accounting fees, the employer side of an employment contract, the small ZUS Plus relief, the under-26 relief, IP Box or other reliefs, and ryczałt thresholds are applied to annual revenue. Check your own case with a tax adviser.