What is an Employment Contract in Poland and Who Benefits from It
Umowa o pracę is regulated by the Polish Labor Code. The employee commits to performing specific work under the employer’s supervision, at a designated place and time.
Benefits for Employees
- Guaranteed stable salary.
- Paid vacation.
- Social benefits (pension, healthcare, insurance).
Employer Responsibilities
According to the National Labour Inspectorate, a company must:
- Register employees with ZUS.
- Provide safe working conditions.
- Provide equipment and a workspace.
- Pay salaries, including for vacation periods.
The employer is responsible not only for organizing work but also for its results.
What is a B2B Contract in Poland
B2B Contract is based on the provisions of the Civil Code and the principle of freedom of contract.
Key features:
- No subordination between parties.
- The contractor must be registered as a business entity (JDG).
- The client pays for the result, not the process of performing tasks.
- The contractor pays taxes and ZUS contributions independently.
Advantages and Disadvantages of B2B for Specialists
Advantages:
- Flexible schedule and freedom to choose projects.
- Ability to work with multiple clients.
- Potentially higher income.
- Development of a personal brand.
Disadvantages:
- No paid vacation.
- Must pay taxes and ZUS contributions independently.
- Income instability.
- All expenses are borne by the entrepreneur.
B2B or Employment Contract: Can You Choose Freely?
The choice depends not on the parties’ wishes but on the nature of the relationship:
- If there is subordination, fixed working time and place — it is an employment contract (Umowa o pracę).
- If the result is important and the method of task execution is up to the contractor — B2B is possible.
Risks When Entering a B2B Contract
Many companies use B2B contracts where an employment contract should actually be concluded. This is risky: ZUS and the National Labour Inspectorate have the right to reclassify the contract.
Consequences for the employer:
- Fines.
- Additional social contributions with interest.
- Risk of legal disputes.
Frequently Asked Questions
Which is more advantageous: employment contract or B2B?
Can you have both an employment contract and run a B2B business simultaneously?
Who pays taxes and ZUS for B2B?
How Business Start Can Help
Our lawyers and accountants can help:
- Analyze your contracts for legal compliance.
- Prepare a safe contract (B2B or employment contract).
- Calculate taxes and ZUS contributions.
- Optimize the cooperation model in terms of benefits and risks.
Contact us for a consultation via the form on the page.
