Ryczałt 12%Leaves the most
14,811 zł
in hand per month
Per year
- tax
- 26,779 zł
- social security contributions
- 23,121 zł
- health contribution
- 9,967 zł
- handed over in total
- 59,867 zł
177,733 zł left over the year · you hand over 24% of revenue
B2B contract in 2026
What is really left from a B2B contract?
Enter the amount from your invoice — we will work out the tax, the contributions and the take-home pay for four ways of settling it, and show a job of the same cost to the company next to them. Rates, thresholds and bases in force in 2026.
2026
Your figures
zł
0 zł60,000 zł
The monthly amount you invoice your client, excluding VAT.
Business costs1,000 zł
Monthly costs: hardware, software, office. On ryczałt they do not reduce the tax, but they still come out of your pocket — which is why we subtract them in every column.
Ryczałt rate
The rate follows the PKWiU classification of the services you actually provide, not your job title. Software-related services are named outright at the 12% rate (art. 12 ust. 1 pkt 2b lit. b ustawy o ryczałcie); 8.5% is the residual category (art. 12 ust. 1 pkt 5 lit. a ustawy o ryczałcie).
Social security contributions
Full ZUS is 1,926.76 zł a month with sickness cover and 1,788.29 zł without it; the preferential basis costs 456.18 zł. Ulga na start, the relief for new businesses, waives social security contributions for the first 6 months of trading — the health contribution is due anyway.
For a sole trader, sickness cover is voluntary; without it there is no sick pay and no maternity benefit.
Share of income from qualified IP100%
Affects the IP Box column only. The rest of the income is taxed there at the liniowy rate.
What is left in hand
Liniowy 19%
13,768 zł
in hand per month
Per year
- tax
- 38,754 zł
- social security contributions
- 23,121 zł
- health contribution
- 10,509 zł
- handed over in total
- 72,385 zł
165,215 zł left over the year · you hand over 29% of revenue
Skala 12%/32%
12,845 zł
in hand per month
Per year
- tax
- 41,033 zł
- social security contributions
- 23,121 zł
- health contribution
- 19,303 zł
- handed over in total
- 83,457 zł
154,143 zł left over the year · you hand over 33.4% of revenue
IP Box 5%
16,148 zł
in hand per month
Per year
- tax
- 10,198 zł
- social security contributions
- 23,121 zł
- health contribution
- 10,509 zł
- handed over in total
- 43,829 zł
193,771 zł left over the year · you hand over 17.6% of revenue
Same cost to the company, different amount for you
If the company spent the same 20,800 zł a month on an employment contract, the gross salary would come to 17,264 zł and 11,169 zł would reach your account.
in hand on employment
11,169 zł
gross on the contract: 17,264 zł
in hand per month
14,811 zł
cost to the company: 20,800 zł
A B2B contract leaves 3,642 zł more a month.
The comparison assumes the company spends the same: the net invoice amount matches the total employer cost. Employment, though, gives you things this calculator does not price — paid leave, sick pay, a notice period, an unbroken record of service.
This calculator is an informational tool and does not constitute tax or legal advice. The result depends on your PKWiU classification, the reliefs you qualify for and your own circumstances — talk to your accountant or a tax adviser before you change your form of taxation. Rates and thresholds in force in 2026, verified on August 11, 2026.
2026
What exactly we assume
- Revenue spread evenly across the 12 months of 2026, one form of taxation and one ryczałt rate for the whole year.
- Full ZUS is calculated on the statutory basis: 1,926.76 zł a month with sickness cover, 1,788.29 zł without it. The start relief is modelled as a first year in business — 6 months with no social security contributions and the rest of the year on the preferential basis (456.18 zł), which we assume you move onto next. The Fundusz Pracy contribution is not charged on that basis, as it sits below the minimum wage.
- The health contribution on ryczałt depends on the bracket of annual revenue reduced by the social security contributions paid: 498.35 zł a month up to 60,000 zł, 830.58 zł up to 300,000 zł and 1,495.04 zł above that (art. 81 ust. 2e-2i ustawy zdrowotnej).
- On skala the health contribution is 9% of income and is not deductible from anything; on liniowy it is 4.9% of income, deductible from income up to 14,100 zł a year. In neither case is it less than 432.54 zł a month.
- On ryczałt we subtract from revenue the social security contributions paid and 50% of the health contribution paid. The Fundusz Pracy contribution is paid but never deducted from revenue — the provision lists only the pension, disability, sickness and accident contributions, and the same list decides the health contribution bracket.
- IP Box is calculated as podatek liniowy at the 5% rate for the share of income you set. During the year you pay the ordinary advance payments, and the preferential rate is only settled in the annual return — the overpayment comes back once it is filed.
- Employment: employee contributions 13.71% of the salary, employer surcharge 20.48% (including the accident contribution of 1.67%, which by statute sits between 0.67% and 3.33%), standard deductible costs 250 zł a month, tax-reducing amount 300 zł a month where PIT-2 has been filed, and the annual cap on the basis for pension and disability contributions of 282,600 zł.
- We leave out: PPK, joint filing with a spouse, tax reliefs and benefits, the option of basing the health contribution on the previous year’s revenue, several ryczałt rates at once, and the Fundusz Pracy exemptions on the employment side.
IP Box — read this before you put it in your budget
The 5% rate requires research and development work and a separate register of qualified rights (art. 30ca i art. 30cb ustawy o PIT), and on ryczałt it is not available at all. The UD116 bill, which would narrow IP Box for sole traders, had not been passed as at August 11, 2026 — the announced date of entry into force is January 1, 2027.
Biurko does not keep an IP Box register — there is no such module in the app. This column is a calculation, not a product feature.
Where these rates and thresholds come from
The calculator does the arithmetic; the knowledge base explains it. The same provisions are written out there one by one — with the legal basis and the limits within which they hold.
- Sole proprietorship on a B2B contractFrom the invoice to closing the year: what a tax month looks like in a one-person firm.
- Ryczałt 12% or 8.5% on a B2B contractWhere the ryczałt rate comes from, why borderline work stays unsettled, and how the rate works in the app.
- The health contribution on ryczałt in 2026Three brackets instead of a percentage: what comes off revenue first, and what still lands on you.
- The annual JPK_EWP: who files it and whenHow JPK_EWP differs from JPK_V7, what goes into the file, and why you start the submission yourself.
- IP Box at 5%: conditions, register, bill statusWhat the 5% rate really covers, why ryczałt rules it out, and where the UD116 bill stands.
Biurko
What Biurko takes off your hands
Month after month Biurko issues the invoice, sends it to KSeF, builds the revenue register and works out the advance payment. Once a year the same register produces the annual JPK_EWP — you choose when to send it.
What it does not do: it does not keep track of your ZUS contributions, so on ryczałt it shows the advance payment without them deducted — this calculator does subtract them, which is why it ends up with a lower tax. It does not settle podatek liniowy or skala, does not file the annual PIT-28 and does not keep an IP Box register.
FAQ
Frequently Asked Questions
The rate is not something you pick: it follows from the PKWiU classification of the services you actually provide. Services related to software (PKWiU 62.01.1) are named outright in the provision on the 12% rate (art. 12 ust. 1 pkt 2b lit. b ustawy o ryczałcie). The 8.5% rate is the residual category (art. 12 ust. 1 pkt 5 lit. a ustawy o ryczałcie) — it covers services that did not fall under the earlier points. If your scope of work sits on the border, the only solid safeguard is an individual tax ruling.
Because it is calculated from the average wage in the enterprise sector, not from your revenue. Revenue only decides which of the three brackets you fall into: 498.35 zł up to 60,000 zł, 830.58 zł up to 300,000 zł and 1,495.04 zł above that. Crossing a threshold during the year raises the contribution for the very month the line was crossed, and the difference for the earlier months is squared up in the annual settlement.
No. The act that was meant to cut the contribution from 2026 was vetoed by the President and the veto was not overturned, so the existing rules stand. What did change is the floor: the period of calculating the lowest basis from 75% of the minimum wage has ended, so the minimum contribution is now 432.54 zł a month.
At the usual contract rates a B2B arrangement leaves clearly more money for the same cost to the company — but not always: social security is a flat amount, so on low revenue it can eat the whole advantage, and the calculator will say so when it does. Employment also gives you what the table cannot: paid leave, sick pay, a notice period, an unbroken record of service. As a sole trader you buy those yourself — with voluntary sickness cover, a cash cushion and a longer contract with your client.
The rates and the deduction rules come straight from the statutes (art. 12 ust. 1 pkt 2b lit. b ustawy o ryczałcie, art. 81 ust. 2e-2i ustawy zdrowotnej, art. 30ca i art. 30cb ustawy o PIT), and the base amounts from official announcements: the average wage in the enterprise sector from the GUS communiqué, the minimum wage from the Council of Ministers regulation, the annual cap on the contribution basis from the announcement in “Monitor Polski”. We keep every value in one place in the code and checked them on August 11, 2026.
Biurko runs the monthly cycle on ryczałt: invoice, KSeF, revenue register and the advance payment; the annual JPK_EWP is built from that register, and you are the one who files it. The app shows the advance payment without the ZUS contributions deducted, because there is no contributions module yet — so the amount in the app is higher than in this calculator. Biurko does not file the annual return, and it settles neither podatek liniowy nor skala.
The maths is done. The paperwork is next
Invoice, KSeF, revenue register and the advance payment — month after month, in one place. The annual JPK_EWP is built from the same register.