Poland: B2B Contractor vs Employee
Polish contractors on a B2B contract often elect the 19% flat tax with a fixed ZUS base, which can beat employment PIT and ZUS - especially at higher incomes.
How to use it
- Enter your annual income. The gross to compare across the two routes.
- Compare employee vs B2B. Employee (ZUS + 12%/32% scale) versus contractor (19% flat + health + fixed ZUS).
- See who wins. PayGlance shows which route keeps more at your income level.
FAQs
Is B2B better than employment in Poland?
It depends on income. The 19% flat tax with a fixed ZUS base tends to beat the employment PIT scale (12%/32%) plus income-linked ZUS above a moderate income, but at lower incomes employment can be similar or better - and employment brings paid leave and other protections.
What about the ryczałt?
Some contractors use the lump-sum ryczałt regime, with rates by activity type. This tool models the 19% flat tax route; the ryczałt can be better for some professions.
Is it exact?
It's a simplified estimate - it ignores deductible expenses, VAT and the detail of the health-contribution rules.