B2B vs Employment Calculator 2026

Not always. B2B is typically advantageous when monthly revenue is significantly higher than the employment gross (to cover higher ZUS) or when income exceeds PLN 120,000/year (flat 19% beats the 32% progressive bracket). At lower income levels an employment contract can be more favourable.

Full ZUS (social contributions, excl. sickness) is ~PLN 1,600/month in 2026 and applies by default. Preferential ZUS (~PLN 480/month) is available for the first 24 months of running a sole-trader business after a start-up relief period. Small ZUS Plus (~PLN 800/month) applies when annual revenue is below PLN 120,000.

The flat tax (Art. 30c PIT) is a fixed 19% rate on business income, with no personal tax-free allowance and without most tax reliefs (except health insurance deduction for liniowy filers). It is advantageous above roughly PLN 200,000/year when the 32% progressive bracket would otherwise apply.

No. This calculator compares net income figures. VAT is a pass-through — you collect it from clients and remit to the tax office — it does not affect net income directly. B2B revenue you enter should be the invoice amount excluding VAT.

B2B contractors lose entitlement to paid annual leave, sick pay (unless they pay the voluntary sickness contribution), employment-contract protection and social benefits. A client can terminate the contract without notice. Consider the monetary value of these benefits when comparing options.

Yes. If the work performed under a B2B contract has the characteristics of employment (fixed hours, single client, full subordination), ZUS or the Labour Inspectorate may reclassify it as employment, resulting in back-payment of employer ZUS. Legal opinion is advisable before switching.

Common fixed costs: accounting PLN 150–500, business phone ~PLN 50–100, office/co-working optional, professional insurance ~PLN 50–150. Total typically PLN 300–1,500/month. Enter your real costs in the calculator for accurate results.

Yes — for annual income below ~PLN 120,000 the progressive scale is usually better due to the PLN 30,000 annual tax-free allowance (reducing monthly tax by PLN 300). Above that threshold the 32% bracket kicks in and flat 19% becomes advantageous.

Yes. Select 'Mały ZUS Plus' in the ZUS variant field. This scheme allows sole traders whose annual revenue is below PLN 120,000 to pay reduced social contributions (~PLN 800/month in 2026) instead of full ZUS. It requires a prior year of business activity.

The calculator uses a simplified 2026 model. It does not include PPK, voluntary sickness contribution, lump-sum (ryczałt) tax, IP Box relief, multiple tax sources or special deductions. Treat results as directional estimates and consult an accountant for a precise comparison.