How does the calculator work?
The calculator estimates net pay from B2B (sole proprietorship / business activity): from monthly revenue it subtracts ZUS contributions (pension, disability, sickness, accident), health contribution (9%), and income tax (12%/32% scale). You can choose full ZUS (full base) or preferential ZUS (30% of minimum wage — e.g. first 24 months of business). You can set deductible costs yourself.
Rates and thresholds
ZUS base: from 5652 PLN (min.) to 23 550 PLN (max.) per month. Preferential ZUS: 1441,8 PLN.
| Contribution | Rate |
|---|
| Pension | 19.52% |
| Disability | 8% |
| Sickness | 2.45% |
| Accident (group I) | 1.67% |
PIT: up to 120 000 PLN/year — 12%, above — 32%. Tax-free amount 30 000 PLN/year. Health 9%, min. 432,54 PLN/month.
As of: 2026-02-01. Check MRPiPS and ZUS announcement.
Examples
• Revenue 10,000 PLN, full ZUS, 20% costs → ZUS on 10,000 (min. base), income after ZUS and costs; net depends on PIT threshold.
• Revenue 15,000 PLN, preferential ZUS → ZUS base 30% of min. wage; lower contributions, higher net (same costs).
• Revenue 8,000 PLN, full ZUS → ZUS base = 8,000 (in min.–max. range); health min. 9% of base (not less than min. from min. wage).
FAQ
- What is preferential (small) ZUS?
- A reduced ZUS contribution base (30% of minimum wage) for those who meet conditions — e.g. first 24 months from starting non-agricultural business (some exceptions). After that, the full base applies. Details: social insurance act, ZUS.
- What is the health contribution based on for B2B?
- The 9% health contribution is calculated on the assessment base, i.e. income (revenue minus ZUS minus deductible costs). It cannot be lower than 9% of minimum wage — check the current announcement.
- Can I deduct the health contribution from tax?
- Under current rules the health contribution generally does not reduce tax for the scale. Other tax forms (e.g. linear or lump‑sum) can have different limits or rules — check current regulations.
- What are deductible costs for B2B?
- Default 20% of revenue (lump sum). In certain cases 50% (e.g. authors, liberal professions). You can also deduct actual costs. The choice affects income, tax and health contribution.
- Tax threshold 120,000 PLN — how does it work monthly?
- 120,000 PLN is the annual threshold. With equal monthly income: 120,000 / 12 = 10,000 PLN. Up to that amount (income) 12% minus reduction applies; above that 32%. The calculator uses the annual scale.
- Does the calculator include ryczałt or flat tax?
- No. This calculator assumes general rules (12%/32% scale). Under ryczałt or 19% flat the rates and rules differ — use the dedicated calculator (e.g. ryczałt, JDG).
- Accident contribution — always the same?
- No. The rate depends on the risk group (MPiPS regulation). The calculator uses the lowest (group I). In ZUS your activity has an assigned group — check in e-ZUS.
Legal information
Calculations are for information and estimation only. They do not constitute legal, tax or other professional advice. For individual matters, consultation with a lawyer, tax adviser or other specialist is recommended.
Legal basis
Social insurance act, MRPiPS announcement on contribution bases, PIT act (scale), tax ordinance (health). Rates may change — check ZUS and MF.
Preferential ZUS: conditions in the ZUS act (e.g. first 24 months).
