Employment contract, mandate contract or B2B?
Compare forms of employment: employment contract, mandate contract and B2B (self-employment). Find out how much you will actually take home.
Porównanie opcji
Employment contract Full employee protection, employer pays contributions | Mandate contract Flexible civil-law contract, limited protection | B2B (self-employment) Own company, invoice, full responsibility | |
|---|---|---|---|
| Income tax | 12%/32% (progressive) — paid by employer | 12%/32% (progressive) | Lump sum / 19% flat / progressive (your choice) |
| ZUS contributions | Employee ~13.7% + employer ~20% | Full contributions (unless student under 26) | Self-paid (~380–1,480 PLN/month) |
| Annual leave | 20–26 days/year (paid) | None (unless specified in contract) | None (must negotiate) |
| Sick leave | 80% of salary (from day 1) | Only if you pay sickness contribution | Only with voluntary sickness insurance (~55% of base) |
| Notice period | 2 weeks – 3 months (depends on tenure) | Per contract (often immediate) | Per contract (usually 1 month) |
| Invoicing | Not applicable | Receipt | VAT invoice (or without VAT) |
| Net amount (approximate) | ~71% of gross | ~72% of gross (with contributions) / ~88% (student) | ~75–85% of gross (depends on tax form and ZUS) |
Income tax
Employment contract
12%/32% (progressive) — paid by employer
Mandate contract
12%/32% (progressive)
B2B (self-employment)
Lump sum / 19% flat / progressive (your choice)
ZUS contributions
Employment contract
Employee ~13.7% + employer ~20%
Mandate contract
Full contributions (unless student under 26)
B2B (self-employment)
Self-paid (~380–1,480 PLN/month)
Annual leave
Employment contract
20–26 days/year (paid)
Mandate contract
None (unless specified in contract)
B2B (self-employment)
None (must negotiate)
Sick leave
Employment contract
80% of salary (from day 1)
Mandate contract
Only if you pay sickness contribution
B2B (self-employment)
Only with voluntary sickness insurance (~55% of base)
Notice period
Employment contract
2 weeks – 3 months (depends on tenure)
Mandate contract
Per contract (often immediate)
B2B (self-employment)
Per contract (usually 1 month)
Invoicing
Employment contract
Not applicable
Mandate contract
Receipt
B2B (self-employment)
VAT invoice (or without VAT)
Net amount (approximate)
Employment contract
~71% of gross
Mandate contract
~72% of gross (with contributions) / ~88% (student)
B2B (self-employment)
~75–85% of gross (depends on tax form and ZUS)
Employment contract
Stability, legal protection, families
Mandate contract
Casual work, students, supplementary income
B2B (self-employment)
High rates (>12,000 PLN/month), low business costs
Podsumowanie
B2B makes financial sense at rates above ~12,000 PLN gross/month. Below that the difference is small, and an employment contract offers better protection. Mandate contract is best for students (no ZUS) and additional jobs.