B2B or employment contract? Comparison 2026

Enter a company budget or an amount and compare how much you take home on employment and on B2B with each form of taxation.

Comparison details

1. Amount

What to compare ?

Amounts compared ?

Employment – monthly gross ?

PLN

B2B – monthly net invoice ?

PLN

Monthly company budget

PLN

2. Employment contract Working in the town where you live Tax-deductible costs PLN 250/month (unticked: PLN 300) I take part in PPK 2% your contribution, 1.5% your employer’s 50% tax-deductible costs – creative work

Share of pay covered by 50% KUP

I am under 26 – zero PIT Applies only to employment – the relief for young people is not available on B2B

3. B2B

Social contributions

Voluntary sickness insurance

Lump-sum tax rate ?

Monthly net business costs ?

PLN

Paid leave in the B2B contract Unticked: days of leave are unpaid (on employment leave is paid)

Days of unpaid leave per year

Advanced settings

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Comparison for different amounts

Calculation rules

How we compare

Same company budget: the B2B invoice equals the full employer cost on employment (gross, employer contributions, Labour Fund, FGŚP, PPK). The employment gross is chosen so that the cost equals the budget.
Same amount: the B2B net invoice equals the gross salary – common in job ads, but unfavourable for B2B.

What we include

Take-home amounts are the monthly average after the annual return.
Employment: all the rules of the employment calculator (contributions, the 30× cap, tax brackets, KUP, PPK, relief for young people).
B2B: the rules of the B2B calculator – business owner contributions, health contribution by form of taxation, 23% VAT (does not affect profit), costs, unpaid leave.

Simplifications

No joint filing, IKZE, car or leasing – you can calculate these details in the employment and B2B calculators.
Start-up relief and Small ZUS are assumed for the whole year.

Frequently asked questions

From what amount does B2B pay more than employment?

When comparing the same company budget (employer cost = net invoice), with full ZUS, no business costs and 26 days of unpaid leave, B2B starts to win from about PLN 11,000 per month.

With a budget of PLN 15,000 you take home PLN 8,734.55 on employment and PLN 9,339.71 on 12% lump-sum tax. With PLN 20,000: PLN 10,847.42 on employment and PLN 13,283.95 on lump-sum tax. The result depends on your costs, lump-sum rate and reliefs, so it is best to check it in the calculator.

Why does employment come out better for the same amount?

Because PLN 10,000 gross on employment costs the company about PLN 12,050, while a PLN 10,000 net invoice costs only PLN 10,000. On B2B you pay all of ZUS yourself. That is why a fair comparison uses the same company budget, not the same amount in the contract.

What do I lose when switching from employment to B2B?

paid leave (26 days) and sick pay – on B2B you only get sickness benefit with the voluntary sickness contribution,
the notice period and Labour Code protection,
employer contributions to PPK or PPE,
part of your future pension – with a base of PLN 5,652 contributions are usually lower than on employment.

How does the comparison in the calculator work?

There are three modes: my data from the calculators (takes the settings from the employment and B2B calculators), employer budget (employment and the invoice cost the company the same) and same amount (contract gross = net invoice). The chart shows at what amount B2B starts to pay off.