On an employment contract (umowa o pracę) you are an employee under the Polish Labour Code: your salary is quoted gross, the employer handles tax and social contributions through payroll, and you get paid leave, notice periods and sick pay by law. On B2B you run your own one-person business and invoice the company: the rate is usually quoted net plus VAT, and you pay your own social and health contributions and income tax, with no paid leave unless the contract gives it. A B2B rate has to be clearly higher than an employment salary to leave you better off.
This guide explains both in plain English. Figures were checked on official Polish sources on 2 November 2026 and apply to 2026. Tax rules change often, and your own case may differ: talk to an accountant (księgowa or biuro rachunkowe) before you sign a B2B contract.
The short comparison
| Umowa o pracę (employment) | B2B (self-employed) | |
|---|---|---|
| How pay is quoted | Gross a month | Net a month, plus VAT on the invoice |
| Who pays tax and contributions | The employer deducts them from your gross salary | You do, every month |
| Paid annual leave | 20 days, or 26 after 10 years of employment | Only if the contract says so |
| Notice period | Set by law, 2 weeks to 3 months | Whatever the contract says |
| Sick pay | Yes | Only through voluntary ZUS sickness insurance |
| Paperwork | None for you | Business registration, invoices, accounting |
| Business costs | Not your concern | Deductible on the tax scale and the flat tax, not on the lump sum |
Umowa o pracę: what you get
As an employee, the Labour Code gives you protections that a B2B contract does not.
- Paid leave. 20 days a year with less than 10 years of employment in total, 26 days with at least 10 years, according to the Ministry of Family, Labour and Social Policy. Some education counts toward those years.
- Notice periods. For an employment contract: 2 weeks if you have worked for the employer less than 6 months, 1 month after 6 months, and 3 months after 3 years (Ministry of Family, Labour and Social Policy).
- Minimum wage. 4,806 PLN gross a month in 2026, per ZUS's February 2026 analysis.
- Pay information before you sign. Since 24 December 2025, Article 183ca of the Labour Code requires the employer to give candidates the pay or its range, in the ad or at the latest before the interview or the contract (Dz.U. 2025 poz. 807).
Your gross salary is not what you take home. Your share of social contributions, health contribution and income tax come out of it before payment. Online "brutto netto" calculators show the result for a given gross figure.
B2B: what you pay
On B2B you register a sole proprietorship (jednoosobowa działalność gospodarcza, often JDG) and invoice the company each month. Out of what you invoice, you pay:
Social contributions (ZUS)
These figures come from ZUS's own analysis of 2026 contributions (February 2026):
- Ulga na start (start-up relief). For the first 6 months of a new business, no social contributions at all; you pay only the health contribution. You also have no social insurance cover in that time.
- Preferential contributions. For the next 24 months, social contributions are calculated from 30% of the minimum wage (a base of 1,441.80 PLN): 456.18 PLN a month in 2026, with sickness insurance included.
- Mały ZUS Plus. After that, if your revenue last year was no more than 120,000 PLN, contributions can be based on half of last year's income, for up to 36 months in any 60.
- Full contributions. Otherwise, the minimum base is 60% of the forecast average wage (5,652 PLN in 2026), which comes to 1,926.76 PLN a month, including sickness insurance and the Labour Fund and Solidarity Fund contributions.
Sickness insurance is voluntary for business owners. If you skip it, you pay less but get no sickness benefit when you are ill (biznes.gov.pl).
Health contribution
Separate from ZUS social contributions, and no relief above reduces it. It is 9% of the base on the tax scale and 4.9% on the flat tax, per the same ZUS analysis; on the lump-sum tax it depends on your revenue bracket. ZUS has a health contribution calculator.
Income tax
You choose a tax form when you register. The government business portal, biznes.gov.pl, lists:
- Tax scale (skala podatkowa). 12%, and 32% on income above 120,000 PLN. Business costs are deductible.
- Flat tax (podatek liniowy). 19% on income, with no progression. Business costs are deductible.
- Lump-sum tax on revenue (ryczałt). A rate from 2% to 17% depending on the type of work, charged on revenue. Costs are not deductible.
Which one is cheapest depends on your income, your costs and your exact type of work. This is the part to settle with an accountant.
Other costs
Accounting services, your own equipment and software, and your own insurance and pension savings if you want more than ZUS gives. On B2B you also earn nothing on days you do not work, unless the contract pays for days off.
How to compare a B2B offer with an employment offer
- Put both on a yearly basis. Employment: gross monthly salary times 12, plus any bonus the contract guarantees. B2B: net monthly rate times 12, minus the months or days you will not invoice.
- Count paid days off. An employee gets 20 or 26 paid days of leave a year. Ask whether the B2B contract pays for any days off.
- Take B2B costs off. Social contributions for your stage (start-up relief, preferential, Mały ZUS Plus or full), the health contribution, income tax on your chosen form, and accounting.
- Take employee deductions off the employment offer. Use a brutto netto calculator for the gross salary.
- Compare the two take-home figures, then weigh what B2B gives up: notice periods, paid sick leave, and the security of the Labour Code.
- Ask for both figures. Some employers offer the same role on either contract, and it is normal to ask for both ranges.
How gojob.now helps
Job ads in gojob.now show the contract type the ad offers (B2B, employment or both) next to the pay. When an ad hides its pay, the estimate is worked out from ranges posted for the same kind of contract where there are enough of them, and says what it rests on. See pay by role on the role pages and try the salary estimator. Our guide to finding a job in Poland as a foreigner covers work permits and where to search.
FAQ
What does "B2B" mean in a Polish job offer?
Business to business: you work as your own company and send the employer an invoice, instead of being hired as an employee. The rate is usually net, with VAT added on the invoice.
What does "umowa o pracę" mean?
An employment contract under the Polish Labour Code. You are an employee, with paid leave, notice periods and sick pay set by law.
Is B2B worth it?
When the B2B rate is high enough to cover your contributions, tax, accounting and unpaid days off, and still beat the employment offer by a margin you think is worth the lost protections. Run the numbers for your case with an accountant.
Do I get paid holidays on B2B?
Not by law. Some B2B contracts include paid days off; ask before you sign.
Can a foreigner work on B2B in Poland?
It depends on your residence status. Check with the Office for Foreigners or a lawyer before you register a business.
Where can I check the official figures?
ZUS (zus.pl) for social and health contributions, biznes.gov.pl for registering a business and choosing a tax form, and podatki.gov.pl for income tax.