Hourly Rate Calculator

UoP, UZ and B2B hourly rate calculator online - convert gross, net and employer costs

This description explains how the hourly rate calculator works for three cooperation modes: Employment contract (UoP), Mandate contract (UZ) and B2B. You will learn what the inputs are, what simplifications we adopt, how contributions and tax are calculated, the difference between the net result and the gross result per hour and how the employer's cost per hour is estimated. At the end you will find examples, formulas and tips for interpreting the results.

What the tool does and who it is for

Inputs and model assumptions

How to count in individual modes

Parameters that you can change

Step-by-step formulas

# Symbols G - number of hours in a month B_m - gross monthly B_h - gross hourly S_em, S_re, S_ch - social contributions P_zd - health contribution KUP - tax deductible costs in PLN PIT% - tax rate NET_m - net monthly NET_h - net hourly
UoP / UZ (monthly entry)

B_m = input
S_em = B_m * pension%
S_re = B_m * annuity%
S_ch = B_m * sickness%
basis_zd = B_m - S_em - S_re - S_ch
P_zd = base_zd * health%
PIT_base = max(0, PIT_base - BUY)
PIT = PIT_base * PIT%
NET_m = B_m - S_em - S_re - S_ch - P_zd - PIT
B_h = B_m / G
NET_h = NET_m / G

Employer cost per hour (estimate)

K_work_m = B_m * (1 + 20.48%)
K_prac_h = K_prac_m / G

B2B

if input = month:
revenue = input
rate_fakt_h = revenue / G
otherwise:
rate_fakt_h = input
revenue = rate_fakt_h * G

effective_G = max(1, G * (1 - unproductive%))
BUY_proc = revenue * BUY%
tax_base = max(0, revenue - BUY_proc)
tax = tax_base * tax%
NET_m = revenue - tax
NET_h = NET_m / effective_G

Examples in numbers

Example 1 - UoP, PLN 8,000 gross, 168 hours

Let's assume the default rates in the form: PIT 12 percent, BUY PLN 250, pension 9.76 percent, disability pension 1.5 percent, sick leave 2.45 percent, health 9 percent

• Gross per hour: 8000 / 168 ≈ PLN 47.62.
• After deducting social and health insurance contributions and PIT tax, you get the net monthly and net per hour presented in the results.
• The employer's cost per hour is gross plus 20.48 percent. and divided by the number of hours.

Example 2 - UZ, PLN 55 gross per hour, 168 hours

Select hourly input and enter PLN 55. The calculator will convert the monthly gross and follow the same path of contributions and tax. If the order conditions are different, please correct the parameters.

Example 3 - B2B, PLN 180 on the invoice per hour, unproductive 20%, BUY 10%, tax 12%.

• Monthly income: 180 x 168 = PLN 30,240.
• BUY: 10 percent. from 30240 = PLN 3024. Tax base: PLN 27,216.
• Tax: 12 percent. from 27216 = PLN 3265.92.
• Monthly net: 30240 - 3265.92 = PLN 26974.08.
• Effective hours: 168 x 0.8 = 134.4. Net per effective hour: 26974.08 / 134.4 ≈ PLN 200.56.

How to interpret the results

• Gross per hour- a starting point for comparisons of payrolls or rates announced in offers.
• Net per hour- amount in your pocket after deductions according to the model assumptions. Change parameters to check the impact of BUY and contribution rates.
• Net monthly- the sum that you can compare with other forms of settlement with the same number of hours.
• Employer's cost per hour- useful for job budgeting and negotiations. In the model, it is an estimate that you can replace with other quilts.

Why do we calculate net B2B from effective hours

In practice, not all hours in the calendar are invoiced. Some of the time is taken up by administrative tasks, prospecting, commuting or holidays. Therefore, the key is the net rate converted into hours actually spent on work billed with the client. This indicator better reflects the real value of your stake.

UoP or B2B calculator – hourly rate comparison

The UoP calculator and B2B calculator in one tool allows you to honestly compare offers that look similar at first glance. The same amount "on paper" means completely different things in a full-time job and in a contract: in an employment contract, ZUS contributions and tax advances are paid by the employer, and the full-time job price includes paid leave, sick leave and notice period. In B2B, you issue an invoice, but you pay ZUS, tax and accounting yourself, and every day off is a day without income.

B2B contract - net gross calculator

To reliably convert the B2B net gross, subtract social and health insurance contributions, tax (linear 19%, scale or lump sum) and business costs from the invoice amount, and divide the result by the actually productive hours - after deducting holidays, holidays and downtime. Only such an effective rate is comparable to the hourly rate from a full-time job. For a B2B contract, the calculator will perform these steps automatically and show the net rate per hour of real work.

Rule of thumb: in order to maintain the standard of living from a full-time job in B2B, the rate on the invoice should usually be approx. 20-40% higher than the converted gross hourly rate from UoP - the exact threshold depends on the form of taxation and the number of days free. As of 2026

FAQs

Can I use different contribution and tax rates

Yes. Use the form fields and enter the values ​​appropriate to your situation. The calculator will instantly convert the results.

Is the employer's cost precise

This is an approximation based on a constant mark-up of 20.48 percent. The real cost depends on many components. If you need accurate calculations, use your own markup rates.

Why health care was omitted in B2B

For clarity of comparisons and speed. If you want, simulate the impact of health and social security by increasing BUY or entering a higher tax rate in the Tax percentage field.

Checklist before the decision

• Determine how many hours you actually work and how many of them are invoiced.
• Adjust BUY and tax rates to your own case.
• Check out variants with different numbers of hours per month.
• Compare hourly net and monthly net between modes.
• Include non-wage benefits outside the calculator.

Formulas for the sheet

# Excel or Google Sheets Gross_h = Gross_m / Hours Basis_zd = Gross_m - (Grutto_m*Emerytalna%) - (Grutto_m*Rentowa%) - (Grutto_m*Sickness%) Health = Basia_zd * Health% Basa_PIT = MAX(0; Basic_m - BUY) PIT = Basic_PIT * PIT% Net_m = Gross_m - SUM (Pension, Disability, Sickness) - Health - PIT Net_h = Net_m / Hours
B2B

Revenue = Rate_fakt_h * Hours
BUY_amount = Revenue * BUY%
Tax_base = MAX(0; Revenue - BUY_amount)
Tax = Tax_base * Tax%
Net_m = Revenue - Tax
Effective_hours = Hours * (1 - Unproductive%)
Net_h = Net_m / MAX(1; Effective_hours)

Summary

The hourly rate calculator allows you to quickly compare salaries in UoP, UZ and B2B modes. Thanks to editable parameters, you can check how the net values ​​​​and the employer's cost per hour are changing. Keep your hours and costs realistic and you'll have a reliable point of reference for salary discussions.