B2B calculator — net from self-employment
Calculate net take-home pay from self-employment (B2B): flat 19% PIT, lump sum or scale. ZUS and health contributions. Free B2B calculator.
The discretionary bonus calculator lets you quickly find out how much of your bonus you will actually receive after deductions. Enter your gross salary, the bonus percentage and contract type — the calculator computes ZUS contributions, PIT advance and the net bonus amount. A discretionary bonus is an employer-granted payment that is not guaranteed in the employment contract. Despite its voluntary nature, it is subject to the same ZUS and PIT deductions as regular salary.
Gross bonus = salary × percentage / 100. ZUS = gross bonus × (9.76% + 1.5% + 2.45%). PIT base = gross bonus − ZUS. PIT advance = PIT base × 12% (tax bracket 1). Net bonus = gross bonus − ZUS − PIT.
Gross bonus = 500 PLN. Employee ZUS (13.71%) ≈ 68.55 PLN. PIT base ≈ 431 PLN, PIT advance (12%) ≈ 51.72 PLN. Net bonus ≈ 379 PLN.
Yes — a discretionary bonus is employment income and is subject to PIT (12% or 32%) and employee ZUS contributions. There is no tax exemption for discretionary bonuses.
At 12% PIT and standard ZUS rates (13.71%): ZUS ≈ 137.10 PLN, PIT base ≈ 862.90 PLN, PIT advance ≈ 103.55 PLN. Net bonus ≈ 759 PLN.
Yes — a discretionary bonus is voluntary and at the employer's discretion. However, if it has been paid consistently over the years, an employee may argue a legitimate expectation in labour court.
Yes — discretionary bonuses paid regularly are included in the holiday pay base as a variable component, averaged over the last 3 (or 12) months.
Yes — if the employee participates in PPK (Employee Capital Plan), the employee contribution (default 2%) is deducted from the gross bonus. The employer also adds their contribution (1.5%). The calculator does not include PPK.
Discretionary bonuses paid regularly may be included in the sick pay base. One-off or irregular bonuses may be excluded — it depends on the remuneration rules.
A regulatory bonus is earned by meeting criteria set in the salary regulations or contract (enforceable). A discretionary bonus is purely at the employer's choice and cannot be claimed in court.
On a B2B contract, additional remuneration is business income. There are no ZUS/PIT deductions on the payer's side. The contractor declares the income independently. The calculator shows gross = net for B2B.
Bonuses paid for periods not longer than 1 month are included in the holiday pay base directly. Quarterly and annual bonuses are included in the averaged base from 3 or 12 months.
Once paid, an employer cannot unilaterally claw back a bonus. A correction is possible only in case of a calculation error or accidental overpayment, and requires the employee's agreement or a court decision.
Results are for informational purposes only. Actual amounts may differ depending on tax-free allowance, KUP, tax reliefs and individual circumstances. Consult your accountant or HR department.
Calculate net take-home pay from self-employment (B2B): flat 19% PIT, lump sum or scale. ZUS and health contributions. Free B2B calculator.