Employment contract vs B2B — which pays more
Compare both offers properly, not by feel. Enter the gross employment salary and the B2B invoice amount — the calculator works out the take-home in each case and shows the BREAK-EVEN POINT: the invoice you need to match the employment contract. Remember: B2B gives more cash but takes away paid leave, sick pay and Labour Code protection.
Employment
B2B contract
Simplified monthly estimate. Excludes IP Box, PIT-0 reliefs other than the youth relief, joint filing, the 30x cap and the voluntary sickness contribution on B2B (add it in the ZUS calculator).
Estimate at 2026 rates. Not tax or legal advice — consult an adviser before deciding.
Going B2B? Fee-free business account →What the take-home figure hides
| Employment | B2B | |
|---|---|---|
| Paid leave | 26 days | none (you invoice less) |
| Sick pay | ZUS benefit | only with voluntary contribution |
| Notice period | up to 3 months | per contract (often short) |
| Pension | contributions on full gross | contributions on minimum base |
| Business costs | none | accounting, ZUS, equipment |
| Labour Code protection | yes | no |
Legal note: reclassification risk
If a B2B arrangement bears the hallmarks of employment — work under direction, at a place and time set by the principal, for a single entity — the authorities (ZUS, tax office, labour court) may treat it as a sham and reclassify it as employment. The result can be back contributions and tax with interest, usually charged to the principal, though the contractor is affected too. Ensure genuine independence: your own tools, freedom to organise work, responsibility for the result and ideally more than one client.
See also:
FAQ
At what B2B invoice do I earn the same as on an employment contract?
The break-even point depends on the tax form and ZUS stage. For a 12% lump sum and reduced ZUS it usually sits somewhere around 1.5–1.7× gross salary — the calculator on this page computes it for your figures. Below that threshold employment can be better net; above it, B2B starts to win.
On B2B do I lose paid leave and sick pay?
Yes. On B2B you have no paid holiday, no sick pay and no Labour Code protection. Sick pay is available only through voluntary ZUS sickness insurance, and you fund work breaks yourself. That's a real cost the net calculator doesn't show.
If I switch from employment to B2B with the same employer, do I lose the lump sum or flat tax?
If in the same year you provide your former employer with the same activities you did as an employee, you lose the right to the lump sum, and under flat tax you settle on general terms. It's one of the most common traps when switching — check the scope of services before changing.
What about the start relief and reduced ZUS on B2B?
For the first 6 months you can use the start relief (no social contributions, only health), then 24 months of reduced ZUS. This significantly raises net income at the start — the calculator accounts for the chosen ZUS stage.
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