B2B vs employment contract — which pays more?

We calculate with current 2026 rates: health insurance, reduced ZUS, lump sum 12% for IT, business costs.

Jak korzystać z kalkulatora

1. Monthly gross salary
2. Monthly business costs (PLN)
3. Sole trader taxation form
4. Your monthly result

Sole trader taxation form

• Ryczałt 12%
• Ryczałt 8,5%
• Skala podatkowa
• Podatek liniowy

Assumptions: preferential ZUS contribution (PLN 1,646.47). Lump sum: health contribution capped at PLN 18,375 threshold.

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