B2B or Employment? Calculate and compare which pays more.
Compare net take-home pay as a sole trader (B2B/JDG) vs employee (UoP). Free calculator with up-to-date 2026 Polish tax rates and ZUS contributions — no sign-up required, instant results.
Choose a calculator
Compare B2B vs Employment
Enter one amount and instantly compare net take-home pay under B2B and employment side by side — monthly and annually.
Compare NowB2B Calculator
Calculate income tax, ZUS contributions and net take-home pay for a sole trader (JDG). Supports linear tax, progressive scale and flat-rate (ryczałt).
Open B2B CalculatorEmployment Calculator
Calculate net salary from gross or gross from net for an employment contract (UoP). Includes PIT-2, KUP, PPK and the under-26 relief.
Open Employment CalculatorHow to use the calculator
Enter an amount
Enter your monthly net revenue (B2B) or gross / net salary (employment). You can calculate in PLN or foreign currencies.
Set parameters
Choose your tax form (linear, progressive scale, flat-rate), ZUS mode (start-up relief, preferential, full), PIT-2, PPK and other options.
Compare results
The calculator instantly shows tax, ZUS and net take-home pay — monthly and annually. Use comparison mode to see both options side by side.
What does the calculator cover?
B2B Calculator includes:
- Net take-home pay (monthly and annually)
- Linear tax 19%, progressive scale 12%/32%, flat-rate (ryczałt)
- ZUS contributions: full, preferential, start-up relief
- Health insurance contribution
- Gross invoice amount with VAT
- IP Box 5% for qualifying intellectual property
Employment Calculator includes:
- Net salary from gross (and gross from net)
- PIT income tax with cost-of-earning deduction (KUP)
- Employee and employer ZUS contributions
- Under-26 relief — PIT-exempt income up to age 26
- PIT-2 effect (reduces monthly tax advance by 300 PLN)
- PPK — Employee Capital Plans
Key differences: B2B vs Employment
Choosing between sole trading and employment is not just about take-home pay — it is a decision about risk, responsibility and benefits.
| Aspect | B2B (Sole Trader) | Employment (UoP) |
|---|---|---|
| Net take-home pay | Higher at higher earnings | Lower net, higher employer cost |
| Income tax | Linear / progressive / flat-rate — your choice | Progressive PIT scale |
| ZUS contributions | Start-up relief or preferential rates available | Full ZUS — split between employer and employee |
| Paid leave | None — sole trader self-funds time off | 20–26 days annual leave |
| Job security | Depends on B2B contract terms | Labour Code protections apply |
| Admin costs | Accountant or app — approx. 100–300 PLN/month | None — employer handles tax withholding |
Who is this calculator for?
The B2B vs Employment calculator is a tool for anyone considering or planning a change in their employment arrangement in Poland.
Developers and IT specialists
See how much more you could earn on B2B vs a salary. Compare linear tax with the 12% flat-rate for software services.
Consultants and freelancers
Assess the difference between a B2B invoice and gross employment salary for the same earnings, accounting for real business costs.
People starting a sole-trader business
Plan the optimal tax form and ZUS mode from day one — start-up relief, preferential ZUS or full contributions.
Employers and HR teams
Compare employer cost under employment vs B2B contract cost and plan your compensation budget accurately.
Frequently asked questions
B2B or employment — which gives more take-home pay?
Which tax forms does the B2B calculator support?
Does the calculator include the under-26 relief and PIT-2?
What is the difference between start-up relief and preferential ZUS?
Are calculator results tax advice?
Can I share my calculator results?
How we calculate results
The calculator uses current Polish tax and contribution regulations in force for the 2026 tax year.
Data sources
Personal Income Tax Act, ZUS regulations, Health Contribution Act — rates effective 1 January 2026.
Result accuracy
Results are estimates and may differ from actual obligations due to your individual tax situation.
Data privacy
Data you enter never leaves your browser. No analytics cookies, no tracking.
Updates
Tax rates and thresholds are updated with every regulatory change. Last updated: January 2026.
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Guides and articles
In-depth knowledge about taxes, ZUS and choosing your employment arrangement as a freelancer or entrepreneur in Poland.
Legal disclaimer: Calculation results are for informational purposes only and do not constitute tax or legal advice. Before making financial decisions, please consult a licensed tax advisor or accountant. Rates are updated regularly, but always verify against official sources (Ministry of Finance, ZUS).
Your data is safe: all calculations are performed locally in your browser. No values you enter are ever sent to a server or shared with third parties.