Switching from Employment to B2B

No paid leave or sick pay

• On B2B there is no paid vacation
• Sick pay only from voluntary insurance (max 138.47 zł/day)
• Factor this into your invoice rate

Business operating costs

• Accounting: 200–500 zł/month
• Business bank account, liability insurance
• Equipment, software as deductible costs

What invoice rate to set?

• Most common: equivalent of employer's total cost
• Minimum: gross salary × 1.2–1.5
• Account for lost benefits (gym, medical care)

When Does Switching to B2B Pay Off?

As a rule of thumb, B2B becomes financially beneficial when your invoice rate is at least 1.3 to 1.5 times your current gross employment salary. For example, if you earn 12,000 PLN gross on an employment contract (approximately 8,600 PLN net), you should aim for a B2B rate of at least 15,600-18,000 PLN net on invoice to meaningfully benefit after accounting for all B2B costs. The exact break-even depends on your chosen tax form, ZUS tier (startup relief, preferential, or full), actual business costs, and which employee benefits you currently receive. At lower multipliers, the financial advantage may be wiped out by accounting fees, lost vacation, and other hidden costs.

Hidden Costs of B2B

Beyond the obvious ZUS and tax payments, B2B contractors face several costs that are easy to overlook. Monthly accounting services typically run 200-500 PLN. A business bank account may cost 30-80 PLN monthly. Professional liability insurance (OC) ranges from 50-200 PLN per month depending on your profession. You need to budget for your own equipment, software licenses, and office supplies. If you previously enjoyed employer-sponsored benefits like private healthcare (Medicover, Luxmed — worth 150-400 PLN/month), a sports card (Multisport — 100-200 PLN), or a company car, these must now come from your own pocket. Together, these hidden costs can easily total 1,000-2,000 PLN per month.

What You Lose Leaving Employment

Employment in Poland provides significant protections that B2B does not. You forfeit: 20 or 26 days of paid vacation per year (worth roughly 1.7-2.2 gross monthly salaries), paid sick leave (80-100% of salary for up to 182 days), notice periods (1 week to 3 months depending on tenure), protection against unjustified dismissal, employer-funded pension and disability contributions, parental leave and maternity benefits, and severance pay in case of redundancy. On B2B, every day not worked is a day without income unless your contract specifies otherwise. If you become ill, voluntary sickness insurance provides at most 138.47 PLN per day — far less than a typical daily salary.

How to Negotiate Your B2B Rate

Start by calculating your current total employer cost (gross salary plus ~20% employer ZUS), which represents what your employer actually pays for you. This figure is your baseline — your B2B rate should be at or above this level. Add a buffer of 15-25% to cover lost benefits, business costs, and risk. Present this to your employer by framing it as cost-neutral or cost-saving for them. For instance, if your gross salary is 15,000 PLN, the employer cost is roughly 18,100 PLN. A B2B rate of 18,000-20,000 PLN net is a reasonable starting point — the employer saves on HR administration while you potentially earn more after optimizing your tax form.

Obligations as a B2B Contractor

Running a sole proprietorship in Poland comes with administrative responsibilities. You must: register your business in CEIDG (free, done online), choose and declare your tax form by the required deadline, pay monthly ZUS contributions by the 20th of each month, file and pay PIT advances monthly (by the 20th) or quarterly, issue invoices for all services rendered, maintain a revenue ledger or a full book of revenues and expenses (depending on tax form), and file an annual PIT return by April 30th. If you are a VAT payer, you must also file monthly JPK_V7M declarations by the 25th. Many of these obligations can be delegated to an accounting office, but the legal responsibility remains yours.

How much can I save by switching to B2B?

Savings depend on your salary, chosen tax form, ZUS costs, and business expenses. Use our calculator to compare exact amounts for your specific situation.

Do I get vacation and sick leave on B2B?

B2B contracts do not include paid vacation or sick pay benefits. You can opt for voluntary sickness insurance (about PLN 30/month), but benefits are lower than employment. Factor this into your calculations.

What are ZUS costs on B2B in 2026?

ZUS costs on B2B in 2026: startup relief (6 months) — health insurance only ~PLN 380, preferential ZUS (24 months) — about PLN 456, full ZUS — about PLN 1,774/month plus income-dependent health insurance.

Can I go B2B with my current employer?

Yes, but you must wait 24 months after ending employment so services to your former employer are not treated as disguised employment. During this time, you can provide B2B services to other clients.

Which tax form should I choose for B2B?

For IT specialists, lump-sum 12% or flat tax 19% are most common. With low costs, lump-sum wins. With high costs (equipment, travel), flat tax may be better.