Employment contract or B2B?
Compare take-home pay from an employment contract and from your own business. Rates as of 2026-01-01.
Employment contract
Take-home pay (net)
PLN 7,147.39
Own business (B2B)
Take-home pay (best option: tax scale)
PLN 9,423.21
On B2B you keep PLN 2,275.82 more per month
Per year: PLN 27,309.84 difference (money only).
A purely financial, indicative comparison. B2B means no paid holiday, no sick pay (unless you pay the voluntary contribution), no notice protection and different creditworthiness. Not advice.
Frequently asked questions
Does switching to B2B pay off?
Financially it usually does: on B2B you keep more than from the same amount on an employment contract, because contributions and tax are calculated differently. But B2B also means no paid holiday, no sick pay (unless you pay the voluntary contribution), no notice period and no instant creditworthiness with banks. The calculator shows the financial difference. Weigh the rest separately.
What invoice amount should I enter?
Enter the monthly net invoice amount your client has offered (or will offer). If you are negotiating, try a few options to see at what invoice amount you come out the same as on an employment contract.
Which B2B tax option will be best?
The calculator works out all three (tax scale, flat tax, lump sum) and shows the best one for the invoice and costs you enter. With low costs and a good rate, the lump sum or the flat tax usually wins.
Considering a move to B2B? We will help you register your business and choose the tax option.
Business registration