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B2B calculator — net, contributions, ZUSTable of contents
When does B2B pay off? Most often when the invoice rate is clearly higher than the cost of employment and the contractor accepts the lack of paid leave and labour‑code protection. But the rate alone is not enough — ZUS contributions, tax form, deductible costs and the risk of pseudo‑B2B all matter. Below is a practical way to assess profitability.
Contributions have a major impact on net pay. Reduced ZUS can make B2B much more profitable in the first period, but after reliefs you move to the full base. See details in B2B ZUS contributions.
In practice “ZUS reliefs” include several mechanisms. The start‑up relief reduces social contributions at the beginning, preferential ZUS means a lower base for a defined period, and “Small ZUS Plus” depends on revenue limits and statutory conditions. Each works differently, so check which one applies and for how long.
On B2B you can use tax scale, linear tax or lump‑sum. Each option has different rates and deductions. For many people the key factor is whether costs can be deducted and how tax grows with income. Compare in B2B taxes.
The fairest comparison is the same “total cost for the company” under employment and B2B. Then you can see the net difference after tax and contributions.
Add the cost of accounting, insurance, equipment, licences or workspace. With lower rates these costs can wipe out the apparent gain from B2B.
The fastest way is the B2B calculator. Enter monthly cost and expenses to see estimated net. For comparison with a mandate contract you can also use the mandate cost calculator.
On B2B there is no statutory paid leave, severance or dismissal protection. These elements should be priced into your rate; otherwise the profitability is only apparent.
If cooperation looks like employment (fixed hours, subordination), ZUS or tax authorities may challenge it. That can lead to back contributions and tax, reducing profitability.
B2B income is often less predictable: gaps between projects, late payments or sickness. Without a financial buffer, higher net pay on paper can still be risky.
B2B is often profitable for specialists with higher rates and low fixed costs who value flexibility. For people on lower rates or who need labour‑code protection, employment may be safer.
A mandate contract is a different legal form than B2B. It usually involves different contribution rules and less tax flexibility. It can be simpler administratively, but offers fewer optimisation options. If you are choosing between the two, compare the numbers in calculators and check the legal obligations for each option. With a mandate contract, the client often handles settlements, which reduces formalities on the contractor side.
If you are unsure, compare numbers first: B2B vs employment and the B2B calculator help you assess whether higher net pay outweighs the risks.
A practical rule is to treat B2B profitability as a break‑even calculation. Start from the total cost for the client and subtract all B2B costs: contributions, tax, accounting, tools and a reserve for unpaid time. What remains is your true net. If that net is only marginally higher than employment, the risk premium may be too small.
For most people, a buffer of several months of basic costs is the minimum for B2B comfort. It protects you from late payments and lets you say “no” to unfavorable terms. If you are building the buffer from scratch, the first months of B2B should include a higher savings target, not only spending.
When negotiating a rate, include:
Putting these items into the rate prevents “paper profitability” that disappears in real life.
If you are unsure, consider a short initial period with a clear review date. After 2–3 months, compare the real net with your employment alternative. Real invoices and actual expenses give a much clearer picture than assumptions.
There is no universal percentage, but many people look for a noticeable gap between B2B net and employment net to compensate for risk. If the gap is small, one sick month or a project break can eliminate the benefit.
Recalculate the numbers at least once a year, especially when tax rules or contribution bases change.
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