B2B vs employment contract in Poland 2026/2027 – net pay comparison
| Form | Net / month | Difference vs job | Invoice that equals the job |
|---|
- Employment contract: PIT-2, PLN 250 deductible costs, no PPK. Net pay is the 12-month average – with high salaries it changes during the year.
- B2B: sole trader (JDG) for the whole year, invoices without VAT. ZUS by the chosen variant; health contribution and tax as in the JDG tax-form comparison.
- B2B gives no employee rights such as paid leave, and ZUS benefits depend on the contribution base. The comparison covers take-home money only.
- The ryczałt rate depends on the type of services (Art. 12 of the Flat-Rate Income Tax Act) – check it before choosing a tax form.
B2B contract or employment contract in Poland – which pays more?
The calculator compares the same employer budget two ways: net pay and total employer cost on an employment contract (umowa o pracę), and the net income from a B2B invoice of the same amount (or any amount you enter) as a sole trader (JDG) on ryczałt, the 19% flat tax and the tax scale. It also shows the invoice that gives exactly the same net pay as the job.
Example for 2026: a gross salary of PLN 10,000 gives an average net PLN 7,147.39 a month and costs the employer PLN 12,048. A B2B invoice of PLN 12,048 a month (no business costs, full ZUS without sickness insurance) leaves PLN 8,247.80 on 12% ryczałt, PLN 7,903.15 on the flat tax and PLN 8,353.25 on the tax scale.
Not included: employee rights under the Labour Code (e.g. paid leave), VAT, PPK and PIT reliefs. 2027 figures rely on draft laws and forecasts.