Calculator
Employer cost in Poland 2026/2027 — employment vs B2B
Enter what the person should receive in hand and see the gross on the contract, company-side contributions and the full cost — plus what the same net would cost on a mandate contract and on B2B. For an owner planning a hire, and for a candidate negotiating.
Full cost of the position
10 020,96PLN/month
- Gross on the contract
- 8 317,53 zł
- Pension (9.76 %)
- 811,79 zł
- Disability (6.5 %)
- 540,64 zł
- Accident (1.67 %)
- 138,90 zł
- Labour Fund (2.45 %)
- 203,78 zł
- Guaranteed benefits fund (0.1 %)
- 8,32 zł
- Total cost
- 10 020,96 zł
The same net under other contracts
| Contract | Gross / invoice | Company cost | Wedge |
|---|---|---|---|
| Employment contract | 8 318 | 10 021 | 40 % |
| Mandate contract | 8 542 | 10 292 | 42 % |
| B2B — flat tax 19 % | 9 766 | 9 766 | 39 % |
| B2B — lump-sum tax | 9 632 | 9 632 | 38 % |
B2B computed with full contractor ZUS; on preferential ZUS (24 months) the invoice would be lower. Lump sum at 12 %.
2026: law in force · 2026-09-14
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.
What makes up the cost of a position
| Employer-side component | Rate on gross | Note |
|---|---|---|
| Pension | 9.76 % | up to the 30-fold cap |
| Disability | 6.5 % | up to the 30-fold cap |
| Accident | 1.67 % | rate for firms with up to 9 insured; larger ones have their own (0.67–3.33 %) |
| Labour Fund | 2.45 % | not paid e.g. for women 55+ and men 60+ |
| Guaranteed benefits fund | 0.1 % | — |
| Employer PPK | 1.5 % (up to 4 %) | unless the employee opted out |
A total of 20.48 % of gross (without PPK) — a cost that never appears on the payslip. The full picture adds non-contribution costs: leave (about 8.7 % of working time), sick pay for the first 33 days, medical checks, safety training, the workstation. The calculator leaves them out because they depend on the company, but a position budget must include them.
Employment, mandate, B2B — same net, different cost
The comparison converts backwards: from net to gross or invoice for each form. B2B is computed with full contractor ZUS and either 19 % flat tax or 12 % lump sum — the most common variants in services. On preferential ZUS (the first 24 months of business) the invoice would be about PLN 1,470 lower.
Frequently asked questions
What does an employee on PLN 6,000 net cost?
In 2026 roughly PLN 8,320 gross and about 10,020 in full monthly cost (without PPK), i.e. about 120,000 a year. Exact figures appear once you enter the net in the calculator; with PPK add 1.5 % of gross on the company side.
Is the accident contribution always 1.67 %?
No. That is the rate for payers with up to 9 insured persons. Larger ones get a rate set by ZUS by activity group — from 0.67 % in office services to over 3 % in construction and mining. The calculator uses 1.67 % as the typical value.
Is the net → gross conversion exact?
I search for the gross at which the average monthly net over the year equals the target, to the cent. For salaries that cross the tax threshold during the year, net will differ month by month — the monthly table in the salary calculator shows how.
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