Employment contract
An employment contract is the most frequently chosen form of employment in Poland. It is important for an employee to have guaranteed employment rights, such as paid holidays, sick leave and pension contributions. To earn PLN 5,000 net under an employment contract, it is necessary to reach a gross salary of 6,850 PLN. In this case, the employer pays social security and health insurance contributions and advances on the employee’s income tax.
Mandatory contract
The tenure contract is a popular form of cooperation, especially among students and people who work part-time. In the case of this contract, the amount of social security and health insurance contributions depends on several factors, such as student or employee status. In order to receive PLN 5,000 net, a person who is not a student with a tenure contract must earn money PLN 6,922 gross.
Contract for specific work
A specific employment contract is a form of employment in which remuneration is paid for the performance of a specific task. Unlike an employment contract and a mandate contract, in a specific employment contract there is no obligation to pay social security and health insurance contributions. As a result, to obtain PLN 5,000 net, the gross salary is sufficient. PLN 5,531. Therefore, a specific employment contract is the most advantageous in net/gross terms, but involves a lack of social protection.
B2B Contract
A B2B contract is a popular form of cooperation between freelancers and managers. own business activity. Related people B2B they are usually responsible for paying contributions and taxes. To get PLN 5,000 net on the invoice, entrepreneur with start-up relief (i.e. without the obligation to pay full contributions to the ZUS) must issue an invoice for PLN 6,491 net. It is worth remembering, however, that the initial relief is temporary and, after it ends, contributions will be higher, which will imply the need to increase income to obtain the desired income.
