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B2B calculator (Poland) 2026

On a 10,000 zł monthly invoice under flat tax and full ZUS, around 6,301 zł is left as take-home: social contributions 1,788 zł, health contribution 433 zł and tax 1,478 zł. The same amount as an employer's total cost of an employment contract would give about 5,989 zł net.

Tax form

ZUS

Take-home: PLN 10,177.15

Net share: 67.8% · Income (dochód): PLN 13,211.51

Monthly breakdown
PensionPLN 1,103.39
DisabilityPLN 452.21
AccidentPLN 94.40
SicknessPLN 0.00
Labour FundPLN 138.49
Health contributionPLN 647.36
Income taxPLN 2,387.00
Take-homePLN 10,177.15
Comparison with employmentB2B take-homeEmployee take-homeDifference
PLN 15,000.00PLN 10,177.15PLN 8,718.38PLN 1,458.77

This calculation is indicative, assumes 2026 rates and leaves out ryczałt, Mały ZUS Plus, VAT, PPK and the actual annual settlement. The health-contribution deduction under flat tax is approximate.

How B2B pay is worked out in 2026

The starting point is invoice revenue (net of VAT). Business costs and ZUS social contributions are deducted – the result is income (dochód). Full ZUS in 2026 is a base of 5,652.60 zł and social contributions of about 1,788 zł a month without the sickness contribution. Preferential ZUS is calculated from 1,441.80 zł, and for the first 6 months the ulga na start applies (health contribution only).

The health contribution depends on the tax form: 4.9% of income under flat tax and 9% under the scale, but never below 432.54 zł a month (February 2026 to January 2027). Under flat tax, part of the contribution is deductible from the tax base – up to 14,100 zł a year. Tax is 19% flat or 12% / 32% on the scale. Ryczałt is not supported in this version.

Examples: revenue → take-home (flat tax, full ZUS, no costs, 2026)

Monthly revenueTake-home
PLN 8,000.00PLN 4,680.97
PLN 10,000.00PLN 6,300.97
PLN 13,000.00PLN 8,636.15
PLN 16,000.00PLN 10,947.15
PLN 20,000.00PLN 14,028.15
PLN 30,000.00PLN 21,692.15

FAQ

What is take-home pay on a 10,000 zł invoice under B2B?

About 6,301 zł under flat tax and full ZUS, with no business costs and no voluntary sickness contribution. Under the progressive scale, about 6,787 zł.

How much are ZUS contributions on B2B in 2026?

Full ZUS is about 1,788 zł a month without the sickness contribution (1,927 zł with it). Preferential ZUS is calculated from a base of 1,441.80 zł, and the ulga na start is the first 6 months with the health contribution only.

From what amount is B2B worth more than employment?

In pure cash, usually above about 10,000 zł a month under full ZUS. Below that threshold, employment gives more.

Take-home pay guides
BasicsTake-home pay in the UK 2026/27: tax, National Insurance and what's leftA £35,000 salary in the UK doesn't mean £35,000 in your account. Income Tax and National Insurance take a predictable, calculable share, and the 2026/27 tax year runs from 6 April 2026 on the same thresholds as the previous year.8 min read
DeductionsThe 60% tax trap: why earning £100k–£125,140 costs you more than you thinkA pay rise from £100,000 to £110,000 sounds like £10,000 extra. In practice, well over half of it disappears – not because of a special tax band, but because the Personal Allowance itself gets taken away as you earn more.7 min read
BenefitsStatutory Sick Pay 2026/27: how much you get and from which dayStatutory Sick Pay changed shape on 6 April 2026: the three unpaid waiting days are gone, the earnings floor that used to exclude low-paid and part-time staff is gone, and the payment itself is a flat weekly cap unless you earn very little.7 min read

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Last updated: 10 September 2026