B2B vs Employment Contract Comparison

Put 15,000 in both columns and B2B loses. Compare what the employer spends instead

Entering the same number for B2B and an employment contract is the usual way to compare them, and it quietly favours the contract. On 15,000 PLN gross the employee keeps 10,556 while the employer spends 18,072. Invoice 15,000 on B2B with full ZUS and the flat tax and you keep 10,070; invoice the 18,072 the job really costs and you keep 12,437.

How it works

• Runs one monthly amount through an employment, mandate or specific-work contract, and through B2B with the tax form and ZUS level you choose.
• Applies the 2026 rules to both sides: the 12% and 32% scale, 2.45% sickness and 9% health for the employee, and full, preferential or no social ZUS for B2B.
• Shows the monthly difference and which side leaves more.

employment: net = gross − 13.71% social − 9% health on the rest − PIT advance
  employer's cost = gross × 1.2048
B2B: net = invoice − costs − ZUS − health − income tax

like-for-like: B2B invoice ≈ employment gross × 1.2048

Worked example

An employment offer of 15,000 gross a month against B2B on the 19% flat tax with full ZUS and no costs.

1. employment: social 2,056.50, health 1,164.92, PIT 1,223, net 10,555.58
2. employer's full cost: 15,000 + 3,072 = 18,072
3. B2B invoicing 15,000: net 10,070.45, so 485 a month less
4. B2B invoicing 18,072: net 12,436.84, so 1,881 a month more

The contract only looks better when the two amounts are compared at face value. At the same cost to the company, B2B leaves about 1,900 more a month, and that margin has to pay for the 20 to 26 days of paid leave, the sick pay and the notice period that the contract includes and B2B does not.

Reading the result

• Employment tax advances here assume the year stays under 120,000 of taxable income. At 15,000 a month it does not: from about October the advances rise to 32%, so the annual net is somewhat lower than twelve times the monthly figure.
• B2B carries costs the net figure does not show: unpaid holidays and sick days, an accountant, and no employer payments into PPK. Pricing on 11 working months a year instead of 12 is a common way to allow for leave.
• Full ZUS is a fixed amount, not a percentage, so B2B's edge grows with the rate. Compared at equal cost to the employer, the gap is about 156 a month at 8,000 gross and about 3,113 at 20,000.

Common questions

From what salary does B2B pay off in Poland?

Compared at equal cost to the employer, B2B with full ZUS and the flat tax already leaves more at 8,000 PLN gross a month, but only by about 156 PLN. At 20,000 the difference is about 3,113 PLN a month. Whether that covers unpaid leave, sick days and an accountant is the real question.

What B2B rate matches my employment salary?

Multiply the gross salary by about 1.2 to get what the employer spends, then add a margin for the leave and sick pay you give up. A 15,000 gross contract costs the employer 18,072, so an invoice of 18,000 to 20,000 net of VAT is the like-for-like range.

Does the comparison include the under-26 relief?

Yes, for employment and mandate contracts. Tick PIT-0 and the income tax advance drops to zero, while ZUS and health are still deducted. The relief covers up to 85,528 PLN of income a year and does not apply to B2B or to contracts for specific work.

Sources

• podatki.gov.pl — Ministry of Finance tax portal
• ZUS — contribution bases and rates