What an Employee Really Costs
The same take-home amount, three ways to pay it: employment contract, civil contract or a B2B invoice. See the full cost to the company.
Verified as of 31 Jul 2026see changes
The net amount the person should receive monthly
2026 calculation: employment at standard rates (category III, born after 1959, no work-accident fund); civil contract with 25% statutory expenses and contributions on the base after expenses; B2B as a self-insured freelancer with 25% statutory expenses. Insurable-income cap 2111.64 EUR monthly.
Employment contract
€1,833per month
Gross salary: 1546 EUR + employer social security
Full protection: paid leave, sick pay, severance, insurance record. Most expensive, most stable arrangement.
Civil contract
€1,590per month
Gross remuneration: 1422 EUR + contracting party's social security
For specific one-off work, no leave or severance. Beware: disguised employment is sanctioned by the Labour Inspectorate.
B2B invoice
€1,627per month
Monthly invoice: 1627 EUR; the contractor covers their own taxes
No social security obligations for the client: the contractor covers their own taxes and has no employment protections. One client plus fixed hours risks reclassification.
Invoice online in minutes. No errors and no stress.
For B2B arrangements, Smetni issues and tracks the invoices between you and your contractors. Free trial.
These calculations are for informational purposes only and do not constitute financial, tax, or legal advice. Consult a qualified professional for your specific situation.