Compare net take-home pay and employer cost in Poland under Umowa o Pracę, Umowa zlecenie, Umowa o dzieło, and JDG (B2B). Enter your gross amount and see exactly what you keep after ZUS, health insurance, and tax — using 2026 rules.
Enter one monthly gross amount and see four take-home estimates, the employer’s total cost, and what changes if you negotiate a UoP to JDG (B2B) switch.
Step 1: Enter your monthly gross amount in PLN.
Step 2: Set your JDG setup (ZUS mode and ryczałt rate) if you want the B2B view.
Step 3: If you create copyright or IP deliverables (relevant for dzieło), tick the checkbox so the calculator can treat dzieło as eligible for “highest net” highlighting.
Tip: Don’t compare “gross salary” to “invoice” without checking the employer’s full cost. A common negotiation is “keep the employer budget the same”. This page shows both paths.
All amounts are monthly in PLN.
Use the gross salary (UoP, zlecenie, dzieło) or invoice amount (JDG).
This checkbox does not change the dzieło math. It only controls whether dzieło can be highlighted as “highest net”.
JDG voluntary sickness (chorobowe) is included by default.
Default is 8.5%. Your real rate depends on PKD and activity.
Estimates after ZUS, health and tax. Use the breakdown below to see what’s driving the differences.
Includes employer cost so you can compare “gross salary” vs “invoice” properly.
| Item | UoP | Zlecenie | Dzieło | JDG |
|---|
The cleanest negotiation frame is “same employer budget”. This section shows both: break-even invoice and same-budget net.
If your case involves visas, multiple income sources, student status, or a UoP to JDG switch, book a consultation for a human check.
Umowa o dzieło is meant for delivering a specific “work” (dzieło), not just time worked. In many real cases it’s used for deliverables like written content, designs, photos, video, audio, software, or other copyrightable outputs.
The “high net” effect often comes from 50% KUP (50% cost-of-income), which is commonly linked to copyright transfer arrangements. If your role is standard operational work with no copyright transfer, dzieło may be inappropriate even if the calculator shows a high net.
Foreigners note: contract classification and work permit constraints matter. If you’re unsure, treat dzieło as “needs verification” and book a consultation.
Zlecenie often uses a 20% KUP norm (cost-of-income), which can reduce the PIT base. This calculator also assumes ZUS applies to zlecenie.
Dzieło is modelled here as tax-only and uses 50% KUP for the estimate. In real life, that treatment depends on whether the contract and deliverables qualify under copyright transfer rules.
No. The checkbox only controls whether dzieło can be highlighted as “highest net”. The numbers stay the same.
On JDG you typically pay your own ZUS and health contribution, and ryczałt is applied to revenue. If you negotiate B2B, compare against the employer’s total cost, not just the salary gross.
VAT is not included. Many B2B offers quote invoice amounts excluding VAT. Your VAT position depends on your activity, PKD, and whether you exceed thresholds or provide services that require VAT registration.
Yes. Student status and age-related relief can change ZUS and PIT outcomes materially. Use this calculator as a baseline, then book a consultation for an exact check.
If you want the real answer for your case (tax residency, multiple contracts, special reliefs, or immigration constraints), you need a human check. Use this calculator to start with clear numbers.
Bring: your offer (gross amount, contract type, and any constraints like student status or residence permit). We’ll sanity-check the numbers and the practical risks in plain English.
Booking link: https://englishwizards.org/book-consultation/
