Robert Frontwalker Shared Expenses

Employment gross: 39,000 PLN / month Display currency

Advanced assumptions

B2B taxation Base B2B operating costs · PLN / month B2B leave included in retainer Sick / other paid days

Match CoE retirement funding

Include minimum PPK (2% + 1.5%)

Shared expense · Claude Max 20× · $200/month

Shared expense · ChatGPT Pro 20× for Codex · $200/month

Robert receives · monthly average — —

Frontwalker cost · employment — —

Frontwalker cost · B2B invoice — —

— —

Where Frontwalker’s annual cost goes

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Employment

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B2B parity

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Robert · spendable net Income tax Health / NFZ Social insurance Employer funds / business costs Retirement parity

B2B invoice and VAT flow · monthly

Poland → Sweden · reverse charge

Invoice / VAT line	Handled by	Amount	Cash effect

Assumes both parties have valid VAT-UE numbers and Robert supplies ordinary B2B software or consulting services. Robert’s invoice shows no Polish VAT and “reverse charge”.

Shared work-tool expenses

Same for employment and B2B · excluded from savings

Expense	Treatment	Monthly	Annual

Components and payer

Annual · PLN

Component	Paid by	Employment	B2B parity

Productive work, paid time off, and sick leave are allocations of the same annual salary or invoice. They add up to the gross salary / invoice and are not charged twice.

How parity is calculated

Current assumptions and results

Calculation	Formula	Current result	Monthly / note

2026 planning estimate · Poland · VAT excluded · no personal reliefs or joint filing.