Poland · Contracts · 2026

UoP / UZ / UoD / B2B / Sp. z o.o. calculator

Compare what reaches you from the same monthly company budget or UoP gross salary. See gross amount, social and health contributions, PIT, business costs, and estimated take-home pay side by side.

Rules checked Aug 21, 2026

Starting point for comparison

Enter the total employer budget or UoP gross salary — both fields are linked and recalculate each other in real time.

Company budget (Total employer cost)

PLN

Total monthly employer/client budget allocated for the position.

Gross salary (UoP employment)

PLN

Gross employment contract salary. Derived from company budget (÷ 1.2048).

Contract-specific options

Customize only the parameters you want to adjust for a given contract. Other contracts calculate automatically using standard defaults.

UoP Employment contract (UoP)

Options applying solely to the employment contract calculation

Employee under 26 (youth tax relief) PIT income tax exemption up to 85,528 PLN per year. Social and health contributions remain mandatory.

UZ Mandate contract (UZ)

Options applying solely to the mandate contract calculation

Student / pupil under 26 Exemption from ZUS (social and health) and zero-rate PIT for youth up to 85,528 PLN/year (gross = net).

B2B Sole proprietorship (B2B)

Settings applying solely to the B2B calculation

B2B taxation

Social ZUS contributions

Monthly B2B business costs

PLN

Accounting, hardware, office, etc. (deductible from taxable base and health contribution).

LLC Spółka z o.o. (Board Resolution)

Parameters applying solely to the Sp. z o.o. calculation

Monthly LLC operating overhead

PLN

Fixed running costs (full bookkeeping, bank account, registered office).

Board member resolution: 0 PLN social ZUS, 9% health contribution, progressive tax scale (12% / 32%).

Umowa o dzieło (UoD) follows statutory rules (20% deductible expenses, no social or health contributions). Standard UoP employee costs are 250 PLN/mo.

Comparable assumptions

This is an informational comparison, not payroll software. It annualizes one unchanged monthly amount and applies the 2026 tax scale and common contribution rules.

UoP includes employee contributions and an estimated employer burden using a 1.67% accident rate; employee costs are 250 PLN/month.
UZ assumes full social insurance including voluntary sickness unless the under-26 student option is selected; the annual youth-relief limit is included. UoD uses 20% deductible costs and no social or health contributions.
B2B excludes VAT as normally neutral, assumes the selected ZUS/tax regime, and does not model holidays, accounting fees or every relief and annual adjustment.
Spółka z o.o. models remuneration under a board member resolution (uchwała wspólników): 0 PLN social ZUS, 9% health contribution, 12%/32% progressive tax scale, and company operating overhead.

Official 2026 references

Parameters are based on official gov.pl and ZUS guidance checked on the date above.

Situations that change the result

Other income, joint filing, age relief, copyright costs, PPK, multiple insurance titles, disability, exact accident rate, annual health reconciliation, holidays and industry-specific lump-sum rates can materially change the result.

Informational estimate only. Consult an accountant or tax advisor for exact contract calculations and terms.

Frequently Asked Questions about Polish Employment Contracts

What is the difference between UoP, UZ, UoD, B2B, and Spółka z o.o.?

Umowa o pracę (UoP) provides standard labour code protections and paid leave with full social security. Umowa zlecenie (UZ) is a civil services contract with social and health contributions (exempt for students under 26). Umowa o dzieło (UoD) is a task/result contract without social or health contributions. B2B is a sole proprietorship contract where you invoice clients directly. Spółka z o.o. (board member resolution) allows remuneration without social-insurance contributions, subject to a 9% health contribution and progressive income tax.

Why does the comparison start from company budget or convert UoP gross?

Comparing from the employer's total budget (Total Cost = UoP Gross × 1.2048) provides an honest apples-to-apples comparison of what a business spends versus what lands in your personal bank account across all contract forms.

How does the health contribution (składka zdrowotna) differ on B2B?

On tax scale (skala) it is 9% of income. On linear PIT (liniowy) it is 4.9% of income. On lump-sum (ryczałt) it is a fixed monthly tier based on annual revenue.