Insights

Business in Poland: take-home pay and business forms

Calculations by finwire.pl from the statutory rates of the tax year: monthly take-home pay from an employment contract (umowa o pracę), mandate contract (umowa zlecenie), contract for specific work (umowa o dzieło) and B2B self-employment on the tax scale, flat 19% tax or lump-sum tax (ryczałt), with social security (ZUS), health contribution, PIT and the cost to the employer; yearly comparison of a sole proprietorship (JDG) with a limited company (sp. z o.o.) with one or many shareholders: CIT (small taxpayer test at the NBP EUR rate of the first working day of October of the previous year), dividend tax (statutory or a tax-treaty rate), ZUS and net to the owner; ZUS schemes of a sole proprietor. Rates switch with the tax year on 1 January.