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When an entrepreneur decides to grow the company and expand headcount, they must choose whether to base operations on salaried employees under employment contracts or on a network of self-employed contractors engaged on a B2B basis.
1) A brief comparison of the key features
| Feature |
Employment Contract (umowa o pracę / “UoP”) |
B2B (contractor–entrepreneur) |
| Legal framework |
Labour law — Polish Labour Code
|
Civil / commercial law — Polish Civil Code
|
| Supervision & time |
Work performed under the employer’s direction; tools/resources provided by the employer. Mandatory recording of working time and overtime. |
Greater autonomy of the contractor. Services generally rendered using the contractor’s own resources. Place and time of performance set by the parties. |
| Protection |
Paid annual leave, paid sick leave, parental protections, statutory notice periods, and (in many cases) a requirement to justify termination. |
No statutory social benefits — the parties are free to agree rules for time off and additional benefits. Termination governed by contract terms or general rules on contracts. |
| IP (intellectual property) |
As a rule, the employer acquires rights to “employee-created works” without additional declarations or remuneration. |
The contract must explicitly assign intellectual property (with specified fields of exploitation) and allocate remuneration for the assignment. |
| Risk to the company |
More formalities and higher costs, but no risk of reclassification of another arrangement into an employment relationship. |
Risk of reclassification of a B2B arrangement into an employment contract if, in practice, the work is performed like salaried employment. |
2) Costs and budgeting (from the company’s perspective)
Employment contract
-
Total employer cost = gross salary plus employer social contributions (ZUS – social insurance, Labour Fund, Guaranteed Employee Benefits Fund), and additionally Employee Capital Plans (PPK),
B2B
-
You pay invoices in the amount agreed with the contractor.
-
No employer social contributions, but:
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B2B rates are typically higher (the contractor finances their own social insurance, personal income tax advances, has no paid leave, provides equipment, etc.),
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if you require availability comparable to an employee, the contractor may expect higher fees for non-compete obligations, greater availability, exclusivity, etc.,
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add any applicable VAT (not every contractor is VAT-exempt).
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3) Risk of a “fake B2B”
As a rule, the State’s preferred basis for ongoing employment is an employment contract. Therefore, before choosing between employees and contractors, the company should define its expectations.
Hiring on the basis of an employment contract gives the employer greater predictability, lower turnover, easier team scheduling, simpler transfer of intellectual property rights, and avoids risks of non-compliance with labour law.
By contrast, a network of contractors works better for shorter, expert assignments and is weaker for operational roles requiring constant availability — particularly on the employer’s premises.
What typically characterises the employer–employee relationship:
-
fixed working hours and schedules set by the company,
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obligation of personal performance (no subcontracting),
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work within a corporate structure (supervisor, HR processes, annual reviews),
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settlement by time worked, not solely by result,
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use of company tools (equipment, corporate email) and full availability,
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prohibition on working for other clients without a genuine justification.
A B2B contractor and the National Labour Inspectorate (Państwowa Inspekcja Pracy) may bring a claim before the labour court to establish that an employment relationship exists if a B2B contract exhibits the above features.
Consequences of reclassifying a B2B contract as an employment contract for the company:
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payment of arrears in social insurance contributions (ZUS) plus interest,
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back-payment to the worker for leave entitlements, overtime, allowances, and severance,
-
administrative fines.
4) Compliance and organisational obligations
Under an employment contract:
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Record-keeping of working time and settlement of overtime; restrictions regarding minimum breaks.
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Annual leave (20/26 days), sick pay, parental benefits.
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Health & safety (BHP): trainings, medical examinations, risk assessment, workplace instructions.
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Internal rules/policies: remote/hybrid work, GDPR, etc.
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Employee Capital Plans (PPK).
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Minimum wage and equal-treatment requirements.
Under B2B:
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No rigid statutory obligations as under employment contracts, but it is advisable to:
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stipulate in the contract minimum service standards, deadlines, quality standards, and information-security requirements,
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include non-compete and confidentiality clauses — freely negotiated but proportionate,
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regulate IP in detail — assignment terms (fields of exploitation), territory, remuneration,
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address GDPR roles (controller vs. processor) and conclude a data-processing agreement if the contractor processes client/employee data.
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5) Final recommendation
If you are building a permanent team in Poland with day-to-day management and integration into your structure, you should opt for employment contracts — they ensure compliance and minimise risks, albeit at higher cost.
If you need to flexibly staff a project with autonomous specialists, especially on a deliverables-based model, choose a B2B relationship — but design the cooperation so that it is genuinely different from salaried employment.
If you are unsure whether a given relationship suits B2B or employment, apply the general rule: the more control and permanence on your side, the more appropriate an employment contract (UoP) is.
If you are looking for legal support in this issue, please contact us.
Attorney at law - Michał Kubiak
e-mail: biuro@kancelariakubiak.pl or
phone/Whatsapp +48724293339
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