PLN 8,000 Gross to Net 2026: Payroll Salary or B2B Invoice

PLN 8,000 gross on an employment contract pays PLN 5,784 net a month in 2026 and costs the employer PLN 9,638. Around this salary, especially in IT, recruiters start offering B2B instead: you register a sole proprietorship (jednoosobowa działalność gospodarcza) and invoice the client. The classic mistake is to accept an invoice equal to the gross salary. Invoicing PLN 8,000 net of VAT leaves only PLN 4,669 on the 12 % lump-sum tax (ryczałt) for IT, because you pay full ZUS of PLN 1,926.76 and a flat health contribution yourself. The fair benchmark is an invoice equal to the employer's cost: then the lump sum leaves PLN 6,111 and the flat tax PLN 6,008, both above the salaried take-home. Among the salaries we cover, this is the first where B2B at that invoice beats the job. To merely match PLN 5,784, you need to invoice about PLN 9,270. None of this includes paid leave or sick pay.

Net pay (take-home)

PLN 5,784

72 %

14 %

Net

ZUS

Health

PIT

Pension (9.76 %)	−PLN 781
Disability (1.5 %)	−PLN 120
Sickness (2.45 %)	−PLN 196
Health contribution (9 %)	−PLN 621
PIT advance	−PLN 498
Employer cost	PLN 9,638

Same gross on other contracts: employment PLN 5,784 · zlecenie PLN 6,079 · dzieło PLN 7,532

How we calculate (methodology)

2026 rates from ZUS and the PIT Act · calculated in your browser, nothing is sent.

Why an invoice of the same number is a pay cut

Gross salary is only part of what an employer spends. On top of PLN 8,000 it pays PLN 1,638 in its own contributions, so the role costs PLN 9,638. A B2B client pays none of that, which is why B2B rates are usually negotiated from the total cost, not from gross.

If someone proposes invoicing PLN 8,000, your income actually falls: from PLN 5,784 to PLN 4,669 on the IT lump sum, because the invoice must cover full social contributions, health and tax. Start-up relief and the income-based small ZUS change this in the first years of business; see ZUS for the self-employed.

The 12 % lump sum at an invoice equal to the employer's cost

Invoicing PLN 9,638 a month means annual revenue above PLN 60,000, so the lump-sum health contribution is PLN 830.58 a month. The lump sum is charged on revenue with no costs, which usually suits someone working from home on their own laptop. The 19 % flat tax (liniowy) adds a 4.9 % health contribution on profit, but business costs reduce the tax.

With no costs, the lump sum leaves PLN 6,111 and the flat tax PLN 6,008. The 12 % rate applies to software work; other services have other rates. Try yours in the B2B calculator.

What you give up when you switch to invoicing

On B2B there is no paid holiday and no employer sick pay: a week off is a week without an invoice. ZUS sickness benefit is only available with the voluntary sickness contribution, already included in the PLN 1,926.76 figure. Add an accountant, VAT filings and the end of Labour Code protection. A wider comparison is on B2B vs employment contract.

PLN 8,000 gross on each contract

Contract	ZUS	Health	Tax	Net
Employment contract	PLN 1,097	PLN 621	PLN 498	PLN 5,784
Mandate contract (zlecenie)	PLN 901	PLN 639	PLN 681	PLN 5,779
Specific-work contract (dzieło)	PLN 0	PLN 0	PLN 768	PLN 7,232
B2B flat tax	PLN 1,788	PLN 433	PLN 1,098	PLN 4,681
B2B lump sum (IT)	PLN 1,788	PLN 831	PLN 712	PLN 4,669
B2B tax scale	PLN 1,788	PLN 559	PLN 445	PLN 5,207

The year month by month on an employment contract

Month	ZUS	Health	PIT	Net
1	PLN 1,097	PLN 621	PLN 498	PLN 5,784
2	PLN 1,097	PLN 621	PLN 498	PLN 5,784
3	PLN 1,097	PLN 621	PLN 498	PLN 5,784
4	PLN 1,097	PLN 621	PLN 498	PLN 5,784
5	PLN 1,097	PLN 621	PLN 498	PLN 5,784
6	PLN 1,097	PLN 621	PLN 498	PLN 5,784
7	PLN 1,097	PLN 621	PLN 498	PLN 5,784
8	PLN 1,097	PLN 621	PLN 498	PLN 5,784
9	PLN 1,097	PLN 621	PLN 498	PLN 5,784
10	PLN 1,097	PLN 621	PLN 498	PLN 5,784
11	PLN 1,097	PLN 621	PLN 498	PLN 5,784
12	PLN 1,097	PLN 621	PLN 498	PLN 5,784
Year	PLN 13,162	PLN 7,455	PLN 5,976	PLN 69,407

Frequently asked questions

What B2B invoice matches a PLN 8,000 gross salary?

About PLN 9,270 a month net of VAT on the 12 % IT lump sum, with full ZUS and no start-up relief, leaves the same PLN 5,784 as the job. That still excludes paid leave and sick days, so build in a margin. Since the employer spends PLN 9,638 on the role, an invoice near that figure is a reasonable ask.

What is left from a PLN 8,000 invoice on the IT lump-sum tax?

PLN 4,669 a month, after full ZUS of PLN 1,926.76 including voluntary sickness cover, the flat health contribution and the 12 % tax. That is less than PLN 5,784 from a job at the same gross, because a business owner pays contributions that an employer would otherwise share. Start-up or reduced ZUS improves the result.

Lump sum or flat tax for an invoice worth a PLN 8,000 job?

At an invoice of PLN 9,638 with no business costs, the lump sum leaves PLN 6,111 and the flat tax PLN 6,008. The flat tax pulls ahead once you have real costs such as car leasing, equipment or an office, which the lump sum ignores. Your service category sets the lump-sum rate.

What does a PLN 8,000 gross job cost a Polish employer?

PLN 9,638 a month: the PLN 8,000 salary plus PLN 1,638 in employer contributions (pension, disability, accident insurance at 1.67 %, Labour and Solidarity Funds at 2.45 % and the guaranteed benefits fund at 0.1 %), without PPK. That figure, not gross, is the right starting point for a B2B rate.

PLN 8,000 gross: employment vs B2B in 2026

Why an invoice of the same number is a pay cut

The 12 % lump sum at an invoice equal to the employer's cost

What you give up when you switch to invoicing

PLN 8,000 gross on each contract

The year month by month on an employment contract

Frequently asked questions

Related calculators and guides

Salary calculator

PLN 7,000 gross

PLN 9,000 gross

Sources