Choosing the right form of employment is crucial for the net salary amount and benefits associated with employment. It's worth knowing all aspects of salary calculation to make informed decisions about your professional career. Our salary calculator 2025 will help you check the estimated value of your net salary to make this task easier.
Types of employment contracts
In Poland, we distinguish several basic forms of employment that directly affect the amount of net salary:
- Employment contract: Can be concluded for an indefinite period, a definite period, or a trial period. It is regulated by the Labor Code, providing the employee with full employment rights, such as leave, sickness benefits, or notice period.
- Mandate contract: Regulated by the Civil Code, it concerns performing specific activities for the principal. It is characterized by greater flexibility but does not guarantee all employment rights.
- Specific-task contract: Also regulated by the Civil Code, it concerns the execution of a specific work. It is not subject to social insurance contributions, which affects the amount of net remuneration.
- B2B (Business to Business): A form of cooperation between two business entities. The person providing services runs their own business and issues invoices for services rendered.
Differences between contracts affecting remuneration
Each form of employment has its specific characteristics that affect the final amount of net remuneration:
Employment contract: Provides employment stability and full employee rights, but involves higher costs for the employer and employee due to mandatory social and health insurance contributions. It is subject to the general tax rules, i.e., the 12% and 32% scale (after exceeding 120,000 income).
Mandate contract: Offers greater flexibility, but does not guarantee all employee benefits. Since 2021, social insurance contributions also apply to it, which reduces the cost difference compared to an employment contract.
Specific-task contract: Not subject to social or health insurance contributions, which increases net remuneration. However, the lack of social security for the contractor is a big disadvantage if you don't have income in the form of another type of contract.
B2B (Business to Business) Allows for cost optimization through the choice of taxation form and the possibility of deducting income-earning costs. However, it requires running your own business and paying contributions independently.
Components of net salary - how to calculate gross net
Net salary is the amount that an employee receives "in hand" after deducting all mandatory contributions and taxes. Using the gross net calculator, you can quickly calculate how much your estimated payment will be. Remember that these are estimated values, as they are influenced by, among other things, tax reliefs specific to you.
Net salary consists of:
- Social insurance contributions: Pension (9.76%), disability (1.5%), sickness (2.45%).
- Pension insurance: 9% of the contribution assessment basis, i.e., the gross amount reduced by social insurance contributions.
- Advance tax payment: Calculated based on the tax scale or the chosen form of taxation.
Salary structure gross net
What to look for when choosing a contract type
When choosing a form of employment, pay attention to several key aspects that will affect your finances:
- Employment stability: An employment contract provides the greatest stability and protection.
- Net salary amount: Civil law contracts may offer a higher net salary, but at the cost of less social protection.
- Additional benefits: Leave, sickness benefits, or maternity benefits are guaranteed only under an employment contract.
- Flexibility: Forms such as B2B or mandate contract offer greater flexibility in terms of time and place of work.
Differences in taxation forms - impact on calculations
Several forms of taxation are available in Poland, which significantly affect the final net salary:
| Taxation form | Tax rate | Best application |
|---|---|---|
| Tax scale | 12% up to 120,000 PLN of annual income, above 32% | Employment contract, low and medium income |
| Linear tax | 19% regardless of income level | B2B with high income and high costs |
| Lump sum on recorded income | From 2% to 17% depending on the type of activity | B2B with high income and low costs |
| Tax card | Fixed amount determined by the tax office | Selected service professions |
| IP Box | 5% for income from qualified intellectual property rights | Programmers, software developers |
Employee Capital Plans (PPK) and net salary
Employee Capital Plans (PPK) is a voluntary, long-term savings program that can affect the amount of net salary paid:
- Employee contribution – is basically 2% of gross salary, with the possibility of reduction to 0.5% in case of low earnings.
- Employer contribution – by standard amounts to 1.5% of gross salary, with the possibility of a voluntary additional contribution of up to 2.5%.
- Contributions from the state – one-time welcome payment (250 PLN) and annual subsidy (240 PLN), subject to meeting specific criteria.
PPK applies only to persons employed under an employment contract or a mandate contract (if they are subject to mandatory insurance). The program does not cover B2B cooperation.
Specific-task contract and ZUS - exceptions
Basically, a specific-task contract is not subject to mandatory ZUS contributions, which increases net remuneration. However, there are exceptions:
If you enter into a specific-task contract with your own employer — i.e., with a company with which you already have an employment contract — then such a contract is subject to mandatory ZUS contributions. In this case:
Pension, disability, sickness, accident, and health contributions will be deducted from the specific-task contract remuneration, just as in the case of an employment contract. The health contribution will also be deducted.
Additionally, if you perform a work for your employer, even if the specific-task contract is concluded with another entity, ZUS may determine that it should be covered by contributions.
IP Box - tax optimization opportunity for programmers and creators
IP Box is a tax preference introduced in Poland in 2019, enabling taxation of income from qualified intellectual property rights (IP) with a reduced 5% income tax rate. It is an attractive option for people working in the IT industry:
Who can benefit from IP Box
The IP Box relief can be used by entrepreneurs who:
- Conduct research and development activities
- Produce, develop or improve qualified intellectual property rights
- Earn income from the commercialization of these rights
- Settle on general principles (tax scale) or linear tax
How to settle IP Box
- Record keeping: Separate records for IP Box income should be kept.
- Calculation of qualified income: Based on the records, the income subject to preferential taxation should be calculated.
- Paying advances: During the tax year, standard income tax advances should be paid.
- Annual settlement: Complete the PIT/IP form (attachment to PIT-36 or PIT-36L).
- Refund of overpayment: After submitting the annual tax return, you can receive a refund of overpaid tax.
Najczęściej zadawane pytania (FAQ) o wynagrodzeniu brutto netto
No, a specific-task contract is not subject to social or health insurance contributions, which affects higher net remuneration, but there is no social security for the contractor. The exception is when the specific-task contract is concluded with your own employer — then it is subject to ZUS contributions just like an employment contract.
A mandate contract does not guarantee the right to paid holiday leave. However, the parties may stipulate otherwise in the contract. It is worth remembering that this is one of the elements that distinguishes a mandate contract from an employment contract and affects the differences in total remuneration.
Usually B2B or a specific-task contract offer higher net remuneration because they involve lower tax and contribution burdens. B2B with the application of IP Box (5% tax) can be particularly beneficial for programmers and software developers. You can check the estimated calculations using the salary calculator 2025.
Yes, you can combine different forms of employment, e.g., have an employment contract and an additional mandate contract. Each of them will be settled separately in terms of contributions and taxes. However, it is worth remembering a few rules: • A specific-task contract with your own employer is subject to ZUS contributions • With many sources of income taxed on the tax scale, the tax threshold may be exceeded • With some forms of cooperation, there may be restrictions regarding competition.
With B2B, you must pay ZUS contributions yourself, including the health contribution, the amount of which depends on the form of taxation and the amount of income. Since 2022, the rules for calculating the health contribution have changed: • On the tax scale: 9% of income, without the possibility of deduction from tax • On linear tax: 4.9% of income, min. 9% of the minimum wage • On lump sum: contribution dependent on income, according to income thresholds
Yes, but in different ways. With an employment contract, they are lump-sum (250 PLN per month or 300 PLN for commuting from another location), with B2B you can deduct the actual costs of running a business, which can significantly reduce the tax base. In the case of a mandate contract, you can apply lump-sum costs of 20% of income or account for costs actually incurred.
An employment contract guarantees full social security, including the right to: • Paid holiday leave (20-26 days depending on years of service) • Sickness benefit (80% of salary) from the first day of incapacity for work • Protection against sudden dismissal (notice periods) • Full health and social insurance • Maternity and parental benefits
Yes, the form of employment is subject to negotiation. It is worth discussing this with the employer, taking into account your needs and preferences. More and more companies offer a flexible approach to the form of cooperation, especially in the IT industry. However, remember that the choice of employment form should be conscious and take into account not only the amount of net remuneration but also issues related to social security and insurance.
To set up a business, you must: 1. Register it with CEIDG (Central Registration and Information on Business) - this can be done online 2. Obtain a NIP (Tax Identification Number) and REGON (National Business Registry Number) 3. Set up a business bank account 4. Choose a form of taxation and report it to the tax office 5. Register with ZUS within 7 days of starting the business
Yes, banks usually prefer an indefinite-period employment contract when assessing creditworthiness, while B2B requires documenting stable income from the business. Banks often require: • For an employment contract: minimum 3-6 months of employment on the current contract • For B2B: minimum 12-24 months of running a business and stable income • For mandate and specific-task contracts: history of cooperation with a given principal for minimum 12 months It is worth taking this into account when planning to change the form of employment, especially if you plan to take out a mortgage loan in the near future.