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B2B calculator — net, contributions, ZUSTable of contents
B2B ZUS contributions directly affect your net pay. The amount depends on the type of contributions, the assessment base and whether you use reliefs (e.g. reduced ZUS). It is important to understand which contributions are mandatory, which are optional and how they relate to the tax form.
Most often you pay pension, disability and accident contributions. Their amount depends on the assessment base. This is a fixed element of B2B costs.
The health contribution is mandatory, but the rules differ by tax form. For tax scale and linear tax it is calculated from income; for lump‑sum it is based on revenue thresholds. This often changes the net result.
Sickness contribution is voluntary. Paying it gives access to sickness benefits after the waiting period but increases monthly costs.
Social contributions affect future benefits (pension and certain allowances). The base therefore matters not only for current costs but also for future entitlement levels.
Reduced ZUS means a lower contribution base, available for a limited time and under certain conditions (e.g. revenue limits). After reliefs you move to full contributions.
The reliefs are not the same thing. Start‑up relief reduces social contributions at the beginning, preferential ZUS uses a lower base for a defined period, and “Small ZUS Plus” depends on revenue limits and statutory conditions. Check which relief applies to your case.
Reliefs are time‑limited and depend on statutory conditions. It is worth checking how long you can use them and how contributions change afterwards.
The assessment base is key — social contributions are calculated from it. A higher base means higher contributions and higher potential benefits.
The tax form mainly affects the health contribution. If you plan to change the tax form, include this in your net calculations.
Under the scale or linear tax, the health contribution is tied to income, while under lump‑sum it depends on revenue thresholds. The same invoice amount can therefore produce different burdens depending on the tax form.
The easiest way is the B2B calculator, which combines contributions and tax. You can also use the health contribution calculator.
It helps to recalculate your net pay for the full‑contribution period in advance. If the rate is tight, consider renegotiating the invoice rate or reviewing the tax form.
The most reliable sources are ZUS and official ministry announcements. Rates and limits can change each year, so it is worth verifying them regularly. If you have other insurance titles (e.g. employment or multiple businesses), contribution rules can differ and require an individual analysis. It is a good habit to check rates at the start of each fiscal year. Your e‑ZUS account can also show your data and any arrears.
In practice, B2B contributions cover social insurance (pension, disability, accident), optional sickness insurance and the health contribution. The exact set depends on your status and reliefs. Knowing which parts are mandatory helps you avoid surprises.
Higher contributions can increase future benefits, but the relationship is not always linear. For many contractors, the priority is stable net pay and liquidity, so the focus is on predictable costs rather than maximal benefits.
This keeps your B2B budget realistic and avoids sudden drops in net income.
Sickness insurance is usually optional on B2B. It can provide benefits during illness, but it increases monthly costs. Decide based on your risk tolerance and buffer size. If you have a solid reserve and short‑term sickness would not threaten liquidity, you may prioritize lower fixed costs.
If you simultaneously have other insurance titles (e.g. employment or another business), contribution rules can change. In such cases it is worth confirming the obligation and the base with an accountant to avoid overpayment or arrears.
Contribution bases are usually indexed yearly. Even a small change can reduce your net if you do not adjust your rate. Recalculate at the start of the year and update invoices if needed.
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