Employment — B2B
5 articlesB2B contract vs employment — ZUS contributions, taxes, deductible costs and actual take-home pay.
Guides in this category
B2B vs employment contract — differences, costs and risks
B2B vs employment: costs, taxes, social contributions and risks on both sides. Practical comparison and decision tips.
When does B2B pay off — thresholds, costs and risks
When does B2B pay off? Profitability thresholds, contributions, taxes and risks. Practical guide with examples and FAQ.
B2B taxes — scale, linear or lump‑sum
B2B taxes: scale, linear and lump‑sum. Differences, costs and when each option pays off.
B2B ZUS contributions — health, sickness and rules
B2B ZUS contributions: social, health and sickness. When reduced ZUS applies and what affects the amount.
Terminating a B2B contract — rules, notice and risks
How to terminate a B2B contract: notice periods, form, penalties and risks. What about sick leave and obligations.
Related calculators
Tools to help you calculate and compare
B2B calculator — net, contributions, ZUS
Salary and employment forms
Contract of mandate cost calculator
Salary and employment forms
Linear tax 19% calculator
Taxes and contributions
Lump‑sum tax calculator — rates & advances
Taxes and contributions
Health contribution calculator — sole prop, flat tax
Taxes and contributions
Contractual penalty calculator – estimate the amount
Contracts and notary
Related accounting office specialisations
Find an accountant specialising in this area
FAQ: B2B
Answers to the most common questions on this topic
It depends on the tax form, ZUS contributions and costs. With flat 19% tax and small ZUS, B2B can be more favourable than employment at higher income levels. The B2B vs employment calculator gives you the exact numbers.
For the first 24 months you can use the reduced 'small ZUS' (approx. PLN 400/month). After that, standard social contributions are approx. PLN 1,700–1,800 per month plus income-linked health insurance.
Not automatically — as an entrepreneur you have no statutory leave. Whether you can take a break depends on the contract with your client. It is worth negotiating a service-break clause.
B2B contracts are terminated according to their terms — usually with a specified notice period or immediately by mutual agreement. Lack of a written contract does not preclude court protection, but makes it much harder.
Need an accountant?
Ponad 3Accounting Firms·ready to handle your accounting
Compare by specialization, city and ratings. Contact directly.