B2B income calculator

On B2B you pay your own ZUS, health insurance and tax. Enter your invoice amount without VAT, your costs and tax form — the B2B calculator shows what is left.

What decides how much you keep on B2B

Your ZUS stage. The first 6 months are ulga na start — health insurance only. Then 24 months of preferential ZUS (about PLN 421 in social contributions), then full ZUS — roughly PLN 1,788 a month without sickness insurance. Between year one and year three that is over PLN 1,700 a month.

Tax form.

Lump sum (ryczałt) — tax on revenue, costs ignored. Good when costs are low. The rate depends on the activity: often 12% for IT, 8.5% or 15% for many services.
Flat 19% — tax on profit, costs reduce it. Health insurance is 4.9% of profit.
Tax scale 12% — with a tax-free amount, health insurance 9% of profit.

Business costs. A laptop, an accountant or fuel for a leased car lower the tax on the flat rate and the scale, but not on the lump sum.

B2B or an employment contract

B2B usually leaves more in hand than umowa o pracę with the same “gross”, but there is no paid holiday, and sick pay only if you pay voluntary sickness insurance. Compare all three tax forms here in one click and confirm with an accountant — the form changes only once a year. Rates for 2026, without annual limits or the 32% threshold.