Employment form comparison
Switching from Employment to B2B
Enter your current gross salary from employment and B2B invoice rate — compare net income across all tax forms.
Input data
Comparison — monthly
Employment Contract
Net take-home
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Gross—
ZUS contributions—
Health insurance—
PIT advance—
Employer cost—
B2B — Tax Scale (Progressive)
Net take-home
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Invoice net—
Costs—
ZUS contributions—
Health insurance—
PIT advance—
B2B — Flat Tax 19%
Net take-home
—
Invoice net—
Costs—
ZUS contributions—
Health insurance—
PIT advance—
B2B — Lump-sum Tax
Net take-home
—
Invoice net—
Lump-sum rate—
ZUS contributions—
Health insurance—
Lump-sum tax—
What to remember when switching to B2B?
No paid leave or sick pay
- On B2B there is no paid vacation
- Sick pay only from voluntary insurance (max 138.47 zł/day)
- Factor this into your invoice rate
Business operating costs
- Accounting: 200–500 zł/month
- Business bank account, liability insurance
- Equipment, software as deductible costs
What invoice rate to set?
- Most common: equivalent of employer's total cost
- Minimum: gross salary × 1.2–1.5
- Account for lost benefits (gym, medical care)
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