On the same budget on the client's side, B2B cooperation usually gives a higher take-home figure than an employment contract – in the example below the gap is around PLN 2,900 a month in 2026. That advantage comes at a price: no paid holiday, weaker protection against termination, financing sick leave on your own, and a lower future pension. Whether it pays off depends not only on the rate but also on how much of these elements you have to "buy back".
What the legal difference is
An employment contract (umowa o pracę) is an employment relationship governed by the Labour Code: the employee performs work under the employer's direction, in a specified place and time, and the employer is responsible for paying the salary, contributions and tax advances. B2B cooperation is a civil-law contract between two entrepreneurs. The contractor runs a business, issues invoices, settles tax and ZUS (Social Insurance Institution) on their own, and is liable for the result under the terms of the contract, not under labour law.
The name of the contract does not determine its character. If a B2B arrangement in practice looks like an employment one (fixed hours, subordination, work solely at the client's risk), it may be recognised as an employment relationship – with consequences for both sides. We describe the details in the article on a B2B contract reclassified as employment.
Financial comparison on a 2026 example
Assumption: the company spends around PLN 18,072 a month on a specialist. On employment this works out as PLN 15,000 gross (the employer cost increased by the employer's contributions of 20.48%, no PPK). In the B2B variant, the same amount is on a net invoice, and the contractor is taxed under ryczałt (lump-sum tax on recorded revenue) at 12%, pays full social contributions and about PLN 500 a month in running costs. The figures are annual, rounded.
| Item (per year) | Employment contract | B2B, ryczałt 12% |
|---|---|---|
| Gross salary / revenue | PLN 180,000 | PLN 216,864 |
| Social contributions | PLN 24,678 | PLN 23,121 |
| Health contribution | PLN 13,979 | PLN 9,967 |
| Income tax | PLN 21,143 | PLN 22,651 |
| Running costs | – | PLN 6,000 |
| Net per year | about PLN 120,200 | about PLN 155,125 |
| Net per month | about PLN 10,017 | about PLN 12,927 |
How these figures were produced:
- Employment: the employee funds pension contribution 9.76%, disability 1.5% and sickness 2.45%, and 9% health contribution from what is left. Tax is calculated under the scale (12% up to a base of PLN 120,000, 32% above, tax-reducing amount PLN 3,600) after deducting tax-deductible costs of PLN 250 per month.
- B2B: full social contributions (with voluntary sickness) together with the Labour Fund come to PLN 1,926.76 a month in 2026; the health contribution on ryczałt with revenue of PLN 60,000–300,000 is PLN 830.58 a month. The ryczałt base is reduced by the social contributions paid and half of the health contribution.
In the first years of business, the B2B result can be even better thanks to the start-up relief and preferential contributions. However, these are not available to someone switching to a contract with their current employer while keeping the previous scope of duties.
What the net figure does not show
The PLN 2,900 monthly gap narrows once you add the benefits that are "included" with an employment contract:
- Holiday. An employee is entitled to 20 days of paid holiday a year (26 days once total service reaches at least 10 years). On B2B, days off usually mean no invoice – 20 days roughly equals one month of revenue.
- Sickness. An employee keeps 80% of their salary for 33 days a year (funded by the employer) and then receives a benefit from ZUS. An entrepreneur only receives sickness benefit if they pay voluntary sickness insurance – and only after 90 days of uninterrupted cover.
- Stability. An employment contract comes with notice periods and protection in pregnancy or before retirement, among other things. A B2B contract can be ended on whatever terms the parties write down.
- Pension. On employment, pension contributions rise with the salary. On B2B, the entrepreneur usually pays contributions on the minimum base, so the future benefit is far lower – unless they save on their own.
- Add-ons and legal protection. Employment also means the minimum wage (PLN 4,806 gross in 2026), overtime pay and liability capped by law.
When B2B makes sense and when employment is better
B2B tends to pay off when:
- the rate is clearly higher than the employment salary, not merely equal to the employer cost,
- the contract provides for paid breaks or a fee independent of the number of days,
- the contractor has or plans to have several clients and genuinely decides how the work is done,
- they are ready to save for retirement and a financial buffer on their own.
Employment can be more attractive when planning parenthood, applying for a mortgage with a bank that is cautious about business income, and with lower rates, where fixed company costs eat up a larger share of the advantage.
What to check in a B2B contract before signing
- The scope of services and acceptance procedure – whether the contract describes a result or a service rather than a position and working hours.
- The notice period and grounds for termination without notice.
- Paid breaks, rules on handling absences and cover.
- Contractual penalties and the cap on the contractor's liability.
- Copyright and non-competition – especially relevant in IT, including a planned IP Box settlement.
How Good Balance can help
We will prepare a tailored comparison of employment and B2B for your rate and form of taxation, and will review or draft a cooperation contract under the contract drafting service. For employers considering a change of employment model, we advise under HR advisory. You can read more about employee rights in the article on the employment contract.