1. What is B2B Salary Calculation?

The B2B (business-to-business) salary calculation in Poland determines net income after accounting for income tax and social security contributions (ZUS) for self-employed individuals working under civil contracts.

2. How Does the Calculator Work?

The calculator uses the following formula:

Where:

• Gross Revenue — Total annual revenue before taxes
• Income Tax — 19% flat tax or progressive scale (12%/32%)
• ZUS — Social security contributions (approx. 18,000 PLN/year if applicable)

Explanation: The calculation accounts for Polish tax regulations for self-employed individuals, with options for different taxation methods.

3. Polish Tax System for B2B

Details: In Poland, B2B contractors can choose between flat 19% tax or progressive scale (12% up to 120,000 PLN, 32% above). ZUS contributions are mandatory after the first 6 months of business activity.

4. Using the Calculator

Tips: Enter gross revenue in PLN, select tax type (flat or progressive), and indicate whether ZUS contributions apply. The calculator will show net annual income after taxes.

5. Frequently Asked Questions (FAQ)

Q1: Which tax type is better?
A: Flat tax is simpler but progressive may be better for revenues under ~150,000 PLN/year. Consult a tax advisor.

Q2: When is ZUS mandatory?
A: After 6 months of business activity, with some exceptions for students and pensioners.

Q3: Are there other deductions?
A: Yes, business expenses, health insurance (7.75%), and possible tax-deductible costs (50% for IT).

Q4: What about VAT?
A: VAT is separate and not included in this calculation (most B2B contractors are VAT registered).

Q5: How accurate is this calculator?
A: It provides estimates. Actual amounts may vary based on specific circumstances and current tax laws.