[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-b2b-vs-employment-contract":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"b2b-vs-employment-contract","B2B or employment contract in 2026 — net pay and risk compared","B2B vs employment in 2026: net calculation on the same company budget, hidden costs, holidays, sick leave, pension and what to check in the contract.","\u003Cp>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\".\u003C\u002Fp>\u003Ch2>What the legal difference is\u003C\u002Fh2>\u003Cp>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.\u003C\u002Fp>\u003Cp>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 \u003Ca href=\"\u002Fen\u002Fadvice\u002Fb2b-reclassified-as-employment\">a B2B contract reclassified as employment\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>Financial comparison on a 2026 example\u003C\u002Fh2>\u003Cp>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.\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Item (per year)\u003C\u002Fth>\u003Cth>Employment contract\u003C\u002Fth>\u003Cth>B2B, ryczałt 12%\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Gross salary \u002F revenue\u003C\u002Ftd>\u003Ctd>PLN 180,000\u003C\u002Ftd>\u003Ctd>PLN 216,864\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Social contributions\u003C\u002Ftd>\u003Ctd>PLN 24,678\u003C\u002Ftd>\u003Ctd>PLN 23,121\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Health contribution\u003C\u002Ftd>\u003Ctd>PLN 13,979\u003C\u002Ftd>\u003Ctd>PLN 9,967\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Income tax\u003C\u002Ftd>\u003Ctd>PLN 21,143\u003C\u002Ftd>\u003Ctd>PLN 22,651\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Running costs\u003C\u002Ftd>\u003Ctd>–\u003C\u002Ftd>\u003Ctd>PLN 6,000\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>\u003Cstrong>Net per year\u003C\u002Fstrong>\u003C\u002Ftd>\u003Ctd>\u003Cstrong>about PLN 120,200\u003C\u002Fstrong>\u003C\u002Ftd>\u003Ctd>\u003Cstrong>about PLN 155,125\u003C\u002Fstrong>\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>\u003Cstrong>Net per month\u003C\u002Fstrong>\u003C\u002Ftd>\u003Ctd>\u003Cstrong>about PLN 10,017\u003C\u002Fstrong>\u003C\u002Ftd>\u003Ctd>\u003Cstrong>about PLN 12,927\u003C\u002Fstrong>\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>How these figures were produced:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>Employment:\u003C\u002Fstrong> 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.\u003C\u002Fli>\u003Cli>\u003Cstrong>B2B:\u003C\u002Fstrong> 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.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>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.\u003C\u002Fp>\u003Ch2>What the net figure does not show\u003C\u002Fh2>\u003Cp>The PLN 2,900 monthly gap narrows once you add the benefits that are \"included\" with an employment contract:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>Holiday.\u003C\u002Fstrong> 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.\u003C\u002Fli>\u003Cli>\u003Cstrong>Sickness.\u003C\u002Fstrong> 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.\u003C\u002Fli>\u003Cli>\u003Cstrong>Stability.\u003C\u002Fstrong> 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.\u003C\u002Fli>\u003Cli>\u003Cstrong>Pension.\u003C\u002Fstrong> 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.\u003C\u002Fli>\u003Cli>\u003Cstrong>Add-ons and legal protection.\u003C\u002Fstrong> Employment also means the minimum wage (PLN 4,806 gross in 2026), overtime pay and liability capped by law.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>When B2B makes sense and when employment is better\u003C\u002Fh2>\u003Cp>B2B tends to pay off when:\u003C\u002Fp>\u003Cul>\u003Cli>the rate is clearly higher than the employment salary, not merely equal to the employer cost,\u003C\u002Fli>\u003Cli>the contract provides for paid breaks or a fee independent of the number of days,\u003C\u002Fli>\u003Cli>the contractor has or plans to have several clients and genuinely decides how the work is done,\u003C\u002Fli>\u003Cli>they are ready to save for retirement and a financial buffer on their own.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>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.\u003C\u002Fp>\u003Ch2>What to check in a B2B contract before signing\u003C\u002Fh2>\u003Col>\u003Cli>The scope of services and acceptance procedure – whether the contract describes a result or a service rather than a position and working hours.\u003C\u002Fli>\u003Cli>The notice period and grounds for termination without notice.\u003C\u002Fli>\u003Cli>Paid breaks, rules on handling absences and cover.\u003C\u002Fli>\u003Cli>Contractual penalties and the cap on the contractor's liability.\u003C\u002Fli>\u003Cli>Copyright and non-competition – especially relevant in IT, including a planned IP Box settlement.\u003C\u002Fli>\u003C\u002Fol>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>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 \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fagreement-drafting\">contract drafting\u003C\u002Fa> service. For employers considering a change of employment model, we advise under \u003Ca href=\"\u002Fen\u002Fservices\u002Fhr\u002Fadvicing\">HR advisory\u003C\u002Fa>. You can read more about employee rights in the article on the \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-umowa-o-prace-employment-contract\">employment contract\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]