Calculator
B2B or employment? A take-home calculator with leave, sickness and costs
An annual comparison, not a monthly one: employment with paid leave versus an invoice you cannot issue for days off. The same engine as the salary calculator – ZUS, health contribution, income tax on the scale, flat or lump-sum, with 2026 and 2027 parameters.
B2B gives per year take-home
−3 625zł less
- B2B – take-home per year98 247 zł
- Employment – take-home per year101 871 zł
- Break-even monthly invoice (same days and costs)
- 15 447 zł
- Company cost: employment / B2B invoices per year
- 173 / 180 tys. zł
- On B2B you pay ZUS on a lower base – your future ZUS pension will be lower than on employment.
Indicative result – not a loan offer or investment advice. Statutory and market parameters checked on 2026-10-10.
An indicative tool: the result is an order of magnitude on your assumptions, not a valuation or tax, legal or investment advice. Data entered into the form is never sent or stored anywhere.
How it is computed
- 1EmploymentTwelve months of pay with PIT-2, the tax threshold and the 30× cap exactly as in the gross-to-net calculator. Leave is paid, so it does not reduce income.
- 2B2BRevenue = invoice × (252 − unbilled days) ÷ 252. On the scale and flat tax, tax and health are based on income (revenue minus costs); on lump-sum, on revenue, with costs deducted from take-home. Full ZUS or the preferential one for the first 24 months.
Frequently asked questions
How much must I invoice on B2B to match employment?
It depends on the tax form, costs and unbilled days – the calculator computes the exact break-even. As a starting point: an invoice equal to the full employer cost usually gives more on B2B, while an invoice equal to gross alone often gives less.
Flat tax, scale or lump-sum?
A 12 % lump-sum (typical for IT) usually wins with low costs. The 19 % flat tax pays off at higher income with real costs. The scale gives the tax-free amount and joint filing with a spouse, but above the threshold the rate rises to 32 %. Switch forms in the calculator on your figures.
What about leave and sickness on B2B?
Days you do not work are usually not invoiced – enter their number (leave plus average sickness). Sickness benefit is available only with voluntary sickness insurance and is based on the declared ZUS base, so lower than on employment.
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