B2B or umowa o pracę in Poland: yearly net on skala, liniowy or ryczałt, every ZUS option
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 10 Oct 2026.On an 18,000 zł monthly B2B invoice with 500 zł of costs and full ZUS, the 2026 net is 11,996.23 zł a month on the flat 19% tax and 12,847.08 zł on the 12% ryczałt, against 10,016.75 zł a month from an employment contract at 15,000 zł gross, which costs the employer 18,072 zł.
2026 · Rates and rules read from the sources listed on this page (the earliest on 10 Oct 2026); they may have changed since.
Type the gross monthly pay of the employment offer, or tap an example salary.
Type the monthly B2B invoice (net of VAT) and your business costs, or tap Match employer cost.
Pick the ZUS option (ulga na start, preferential, mały ZUS plus or full) and the tax form: skala, liniowy or ryczałt.
Read both yearly nets and the monthly difference, then the table of all three tax forms.
This calculator puts an employment offer (umowa o pracę) beside the same work invoiced as a sole trader (B2B) and shows what each leaves you in 2026, a month and a year.
The employment side is the Poland Salary Calculator itself: ZUS of 13.71%, health insurance of 9%, the PIT advance with a PIT-2 and 250 zł of costs, month by month. The page also shows what the job costs the employer, and one tap sets the B2B invoice to that amount, which is the fair comparison.
ZUS on B2B. Full ZUS in 2026 is charged on a base of 5,652 zł: 1,926.76 zł a month with sickness insurance, including 138.47 zł for the Fundusz Pracy. The preferential base for the first two years is 1,441.80 zł (456.18 zł). Ulga na start, the first six months, has no social contributions at all. Mały ZUS plus sets the base at half your average monthly income from last year, between those two bases, if last year's revenue was at most 120,000 zł; the page assumes last year looked like this one.
Health contribution. On skala it is 9% of the income and on liniowy 4.9%, at least 432.54 zł a month. On ryczałt it is a fixed 498.35, 830.58 or 1,495.04 zł a month, depending on whether the year's revenue is up to 60,000 zł, up to 300,000 zł or more.
Tax. Skala is 12% minus 3,600 zł and 32% above 120,000 zł, with no health deduction. Liniowy is 19% with the health contribution deductible up to 14,100 zł in 2026. Ryczałt is a percentage of revenue: 12% for software and IT consulting, 8.5% (12.5% above 100,000 zł) for many services, up to 17% for liberal professions, with half the health contribution deductible. The second tab shows all three forms side by side.
What it leaves out. Paid leave and sick pay, which an employee has and a contractor usually does not; IP Box, joint filing and other reliefs; VAT, since the invoice is taken net. The figures assume the same invoice every month.
Every figure and its source is listed under Sources. Related: Poland VAT Calculator and Poland Umowa Zlecenie and Dzieło Calculator. Everything runs in your browser; nothing you type is sent anywhere.
On the same cost to the client, B2B usually leaves more cash: an 18,000 zł invoice with full ZUS and the flat 19% tax gives 11,996.23 zł a month, against 10,016.75 zł from a 15,000 zł gross job costing the employer 18,072 zł. An employee also gets paid leave and sick pay.
Full ZUS in 2026 is 1,926.76 zł a month with sickness insurance, or 1,788.29 zł without it, on a base of 5,652 zł, which is 60% of the 9,420 zł projected average wage. The health contribution comes on top and depends on the tax form.
On skala and liniowy the health contribution is at least 432.54 zł a month from February 2026, 9% of the 4,806 zł minimum wage. On ryczałt the contribution is fixed: 498.35 zł up to 60,000 zł of yearly revenue, 830.58 zł up to 300,000 zł and 1,495.04 zł above.
For software work on a high invoice, the 12% ryczałt usually wins: on 18,000 zł a month it leaves 12,847.08 zł against 11,996.23 zł on liniowy. Ryczałt ignores business costs, so liniowy can come out ahead when costs are a large share of revenue. The calculator compares all three forms.
Mały ZUS plus charges social contributions on half of last year's average monthly business income, never below 1,441.80 zł or above 5,652 zł in 2026. Only businesses with last year's revenue up to 120,000 zł qualify, for 36 months within any 60. On ryczałt the income counted is half the revenue.
Taxpayers on the flat 19% tax can deduct the health contribution paid in 2026 up to 14,100 zł, the limit announced in Monitor Polski 2025 item 1274. At a 4.9% rate that cap is reached at about 24,000 zł of monthly income; above it the rest is not deductible.
Rates and rules change; check the source before you rely on a figure.
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