B2B contract: what it is, when it pays off and when it is a hidden job?
Short answer
A "B2B contract" is the colloquial name for cooperation between two businesses: you run a sole proprietorship and provide services to another company. The Labour Code (Kodeks pracy) does not know such a concept. Legally it is usually a contract for the provision of services, to which the provisions on mandate apply (Article 750 of the Civil Code, KC). B2B pays off when you really act independently and accept the lack of leave, protection against dismissal and full risk. If you work under the direction of the client, in a place and at a time it sets, then under Article 22 § 1(1) of the Labour Code this is an employment relationship regardless of the name of the contract, and the client exposes itself to a PIP inspection and a decision establishing an employment relationship.
This matter usually requires an individual legal assessment. The guide explains the rules, but the outcome depends on documents and circumstances. Before an important decision, consult a lawyer or a trade union, or use free PIP advice. PIP legal advice.
In this guide: B2B has no definition in the Labour Code. What it means legally, what contributions cost (start-up relief, small ZUS plus), what you lose, hidden-job risk.
Who this applies to
- People whose employer or recruiter proposes "moving to B2B" instead of an employment contract (umowa o pracę).
- People who already run a sole proprietorship and are considering a contract with one main client.
- Companies that want to conclude contracts with self-employed people and avoid the allegation of circumventing labour law.
Whether a specific B2B cooperation is in reality a job is described in the separate guide B2B contracting and the employment contract. Here we explain what B2B is, what it costs and what it lacks.
What to do
- Understand what you are signing. Business activity is "organised gainful activity, performed in one's own name and on a continuous basis" (Article 3 of the Entrepreneurs' Law). An entrepreneur is a natural person carrying out such activity (Article 4). The contract with the client is a civil-law contract: for the provision of services (Article 750 KC), less often for specific work. The Labour Code does not apply to it.
- Check whether you have to register a business. From 1 January 2026, the activity of a natural person whose revenue due does not exceed 225% of the minimum wage in any quarter is not business activity, if in the last 60 months they did not carry out business activity (Article 5(1) of the Entrepreneurs' Law). In 2026 this is 225% of PLN 4,806, i.e. PLN 10,813.50 per quarter. Above this threshold, or with a larger scale of cooperation, an entry in CEIDG is needed (Article 5(2)).
- Calculate the ZUS contributions. An entrepreneur is compulsorily covered by pension, disability and accident insurance from the day of starting the business (Article 6(1)(5), Article 12(1), Article 13(4) of the Social Insurance System Act). Reliefs:
- Start-up relief: anyone who takes up business activity for the first time, or after 60 months from ending or suspending it, is not subject to compulsory social insurance for 6 months (Article 18(1) of the Entrepreneurs' Law). The relief is not available if you carry out the activity for a former employer for whom you did the same thing as an employee in the current or previous year.
- Preferential contributions: for the first 24 calendar months, the basis for pension and disability contributions may be 30% of the minimum wage (Article 18a(1) of the Social Insurance System Act), i.e. PLN 1,441.80 in 2026. Exclusions as above: business activity in the last 60 months or work for a former employer (Article 18a(2)). After giving up the start-up relief, the 24 months are counted from coverage by insurance (Article 18aa).
- Small ZUS plus: with annual revenue from the business for the previous year of up to PLN 120,000, the basis depends on income (half of the average monthly income), no higher than 60% of the projected average wage and no lower than 30% of the minimum wage (Article 18c(1)-(3) of the Social Insurance System Act).
On top of this come the health contribution and income tax, the amount of which depends on the form of taxation. This guide does not discuss them.
- Decide on sickness insurance. An entrepreneur's sickness insurance is voluntary and takes place on application (Article 11(2) of the Social Insurance System Act). Sickness benefit is payable after 90 days of uninterrupted voluntary insurance (Article 4(1)(2) of the Sickness Benefits Act). During the start-up relief there is no social insurance, so there is no sickness or accident insurance either.
- Assess the risk of a hidden job. Answer who gives instructions, who sets the hours and place of work, whether you can refuse a task or send a substitute, who bears the costs and the risk. The tool Mandate or employment will help. Replacing an employment contract with a civil-law contract while keeping the conditions under Article 22 § 1 of the Labour Code is not permitted (Article 22 § 1(2) of the Labour Code). The PIP may also inspect entrepreneurs who are not employers, for whose benefit self-employed people work (Article 13(1) of the Act on the National Labour Inspectorate), and the District Labour Inspector may establish an employment relationship by decision (Article 11(1)(7a)). Details in the guide How the PIP establishes an employment relationship by decision.
- Take care of the payment clauses. Under a paid mandate, remuneration is due after the mandate is performed, unless the contract provides otherwise (Article 744 KC). Write into the contract the rate, the settlement period, the invoice payment deadline and the way of confirming the services performed. When the client does not pay, send a demand from the demand for payment generator, and calculate the interest in the interest calculator.
- Set the rules for ending the cooperation. Either party may terminate a mandate at any time (Article 746 § 1-2 KC). The contract may provide for a notice period, but the right to terminate for important reasons cannot be waived in advance (Article 746 § 3 KC). Whoever terminates without an important reason is liable for the other party's loss.
What B2B does not have
| Entitlement | Employment contract | B2B |
|---|---|---|
| Paid leave | 20 or 26 days (Article 152 of the Labour Code) | none, unless the contract provides for a paid break |
| Illness | sick pay, then benefit | only benefit from voluntary sickness insurance after a 90-day waiting period |
| Protection against dismissal | notice periods, a reason, protection during pregnancy and before retirement | termination at any time (Article 746 KC), only contractual clauses |
| Liability for damage | with unintentional fault, up to 3 months' pay (Article 119 of the Labour Code) | full, under the Civil Code and the contract |
| Accident | the accident report is drawn up by the employer | an accident during "ordinary activities connected with running the business" (Article 3(3)(8) of the Accident Insurance Act); the accident card for an entrepreneur is drawn up by ZUS (Article 5(1)(8) of the Accident Insurance Act) |
| Minimum wage | PLN 4,806 in 2026 | minimum hourly rate of PLN 31.40 if you employ nobody (Article 1(1b) of the Act on the minimum wage), except work solely for commission with freedom of time and place (Article 8d) |
| Contributions | paid by the employer and the employee | you pay yourself, on a declared basis |
Exceptions and caveats
- "Entrepreneur test". The provisions contain no such test. Neither the Labour Code, nor the Act on the social insurance system, nor the Entrepreneurs' Law provides for automatic verification of whether a self-employed person is "really" an entrepreneur (as at 16.10.2026). The assessment is carried out under Article 22 § 1 of the Labour Code, individually.
- Former employer. The start-up relief and preferential contributions are not available when you provide a former employer with services corresponding to the activities you performed for it as an employee in the current or previous calendar year (Article 18(1) of the Entrepreneurs' Law, Article 18a(2) of the Social Insurance System Act). "Moving to B2B" with the same employer therefore usually gives no contribution reliefs, and is additionally a typical warning sign in assessing a hidden job.
- Length of service. From 2026, periods of business activity for which contributions were paid count towards length of service with a later employer (Article 302(1) § 1 of the Labour Code), including the period of the start-up relief. Details in the guide Mandate contracts and self-employment in length of service.
- Limitation of invoices. Claims for remuneration for the activities of people who perform activities of a given kind permanently or within a business become time-barred after 2 years (Article 751(1) KC). Do not delay in pursuing overdue invoices.
When to see a lawyer or tax adviser
B2B requires individual assessment. Consult before signing the contract when: it contains a contractual penalty, a non-compete clause or a transfer of copyright; the client is your former employer; you have to choose a form of taxation; you are a foreigner and your residence depends on the contract; the company wants to move many people to B2B at once. The amount of the health contribution and tax depends on your situation and cannot be stated in general terms.
Example
Assumptions: a programmer receives two proposals from a new company: an employment contract with gross pay of PLN 10,000 or B2B with an invoice of PLN 13,000 net per month. He has never run a business and has not previously worked for this company. He is to work remotely, at any hours, accounting for the tasks completed.
On B2B, for the first 6 months he can use the start-up relief, and for the next 24 months the preferential basis of PLN 1,441.80. He will not, however, have paid leave, sick pay or protection against notice; for an error in the project he is liable in full. If he really decides for himself about the time and manner of work, there are few features of an employment relationship. If, however, the company required presence in the office from 9 to 17 and issued instructions through a superior, the relationship would have the features under Article 22 § 1 of the Labour Code regardless of the invoices. The difference in amount must be compared after deducting contributions and tax, which this guide does not calculate.
Documents and deadlines
| What | Deadline or meaning |
|---|---|
| Threshold for unregistered activity | 225% of the minimum wage per quarter (PLN 10,813.50 in 2026), Article 5(1) of the Entrepreneurs' Law |
| Start-up relief | 6 months from taking up the business, without social contributions (Article 18(1) of the Entrepreneurs' Law) |
| Preferential contributions | 24 months, basis of at least 30% of the minimum wage (Article 18a of the Social Insurance System Act) |
| Small ZUS plus | revenue for the previous year up to PLN 120,000 (Article 18c of the Social Insurance System Act) |
| Sickness benefit from voluntary insurance | after a 90-day waiting period (Article 4(1)(2) of the Sickness Benefits Act) |
| Minimum hourly rate for a self-employed person without employees | PLN 31.40 in 2026, PLN 32.30 from 2027 |
| Limitation of remuneration for services | 2 years (Article 751(1) KC) |
| Termination of the contract | at any time, subject to important reasons (Article 746 KC) |
Frequently asked questions
Can I have B2B with only one client?
The provisions do not prohibit it. Working for one entity does not in itself determine an employment relationship, but it is one of the circumstances taken into account in the assessment under Article 22 § 1 of the Labour Code. What counts is who directs the work and sets its place and time.
Am I entitled to the minimum hourly rate on B2B?
Yes, if you employ no employees or contractors and provide services to an entrepreneur (Article 1(1b) of the Act on the minimum wage). Exception: when you decide for yourself about the place and time of work and receive solely commission-based remuneration (Article 8d(1)(1)).
Useful tools
Related guides
- B2B contracting and the employment contract: when self-employment is really a job
- Contract of mandate or employment contract? How to check what really binds the parties
- How the PIP establishes an employment relationship: inspection, instruction and OIP decision step by step
- Mandate contracts and self-employment in length of service: how to get your leave recalculated
- Contract of mandate: I have not been paid. Where do I report it and how do I recover the money?
Sources (documents in Polish)
- Kodeks pracy, t.j. Dz.U. 2026 poz. 1245 (art. 22, 114-122, 152, 302(1))
- Kodeks cywilny, t.j. Dz.U. 2024 poz. 1061 (art. 744, 746, 750, 751)
- Prawo przedsiębiorców, t.j. Dz.U. 2025 poz. 1480 (art. 3, 4, 5, 18)
- Ustawa o systemie ubezpieczeń społecznych, t.j. Dz.U. 2026 poz. 199 (art. 6, 8, 11, 12, 13, 18a, 18aa, 18c)
- Ustawa o świadczeniach pieniężnych z ubezpieczenia społecznego w razie choroby i macierzyństwa, t.j. Dz.U. 2026 poz. 854 (art. 4)
- Ustawa o ubezpieczeniu społecznym z tytułu wypadków przy pracy i chorób zawodowych, t.j. Dz.U. 2025 poz. 1644 (art. 3, 5)
- Ustawa o minimalnym wynagrodzeniu za pracę, t.j. Dz.U. 2024 poz. 1773 (art. 1, 8a, 8d)
- Rozporządzenie RM z 11.09.2025 w sprawie minimalnego wynagrodzenia za pracę oraz minimalnej stawki godzinowej w 2026 r., Dz.U. 2025 poz. 1242
- Ustawa o PIP, tekst ujednolicony ISAP (art. 11, 13)
Sources checked on 16 October 2026. Law as at 16 October 2026.
Change history
- 16 October 2026: First publication.
This guide is for information only. The current legal provisions and the information of the National Labour Inspectorate apply. An independent information website. We are not the National Labour Inspectorate (Państwowa Inspekcja Pracy).