B2B or employment contract? Find out which is more profitable

Are you looking for ways to optimize your company’s employment costs? Choosing between a B2B contract and an employment contract is an important element of your financial strategy. Below, we present a comparative analysis of B2B contracts and traditional employment contracts, taking into account current regulatory requirements.

B2B vs. employment contract – a comparison of costs and benefits for employers

Choosing between a self-employment contract (B2B) and a full-time employment contract is an increasingly common dilemma for many employers, especially considering the proposed regulations increasing labour inspectors’ powers to issue instructions regarding the conversion of civil law contracts into employment contracts. Learn more: New powers for the National Labour Inspectorate from 2026.

Each of these forms of employment has its advantages and disadvantages and offers entrepreneurs different opportunities to build a competitive advantage.

B2B contract – flexibility plus savings

From a regulatory perspective, a business-to-business relationship is a partnership between two independent companies. It is a cost-effective solution, and its key benefits include:

flexibility – the parties have greater freedom in defining the scope of services, time and place of work;

lower employment costs – transferring tax and social security contributions obligations to the partner makes it possible to offer a more attractive remuneration;

less formalities – there is no need to maintain complicated employee documentation;

simplified settlements – the matter is resolved by issuing VAT invoices;

no need to order medical examinations and conduct occupational health and safety training as in the case of employment under an employment contract.

A self-employed entrepreneur also benefits from a number of benefits, including higher net earnings, the ability to work for multiple entities, the ability to choose the form of taxation – lump sum or flat rate, and the ability to include expenses such as car leasing as tax-deductible costs.

B2B contract – what are the disadvantages and risks?

A self-employed person is not protected by the provisions of the Labour Code and, unlike an employee, is not, for example, guaranteed paid leave.

For an entrepreneur employing people under a B2B contract, such a solution may entail the risk of questioning such a relationship, especially by the National Labour Inspectorate (PIP), as a circumvention of the law and may result in reclassifying the contract as an employment relationship, which in turn results in severe financial consequences for both parties (payment of overdue ZUS contributions, income tax compensation, cancellation of cost settlement).

Employment contract – stability and loyalty of staff

The traditional full-time position remains the pillar of building lasting teams. According to data from the Central Statistical Office, in December 2025, average employment in the enterprise sector was 6.4 million full-time positions, which was 0.1% lower than in November 2025 and 0.7% lower than a year ago.

The employment contract is perceived as an investment in employer branding and although it is associated with greater fiscal burdens and greater administrative obligations, it guarantees the employer:

full control over when and where tasks are performed;

a higher level of staff stability, including the retention of the most valuable employees, thanks to full social protection;

building a strong organizational culture based on stable employment.

Comparison of key aspects – entrepreneur’s perspective

The table below presents a comparison of the main features of both forms of employment.

	B2B contract	Employment contract (Umowa o Pracę)
Costs	Usually lower (no social security contributions on the employer’s side)	High (approx. 20% additional employer costs over and above the gross amount)
Flexibility	High, performance-based payment, easier team scaling	Low, rigid working time standards, less possibility of changing the composition of the crew and the need to observe notice periods
Administration	Minimum, invoice based settlement	Complex, HR and payroll services, health and safety, working time records
Loyalty	Risk of turnover (possibility of working for multiple clients)	High, greater team commitment and stability
Legal risk	Risk of being recognized as an employment relationship (PIP inspections)	Low if the employer complies with the Labour Code

Strategic challenges in 2026 – attention to PIP inspections

Entrepreneurs must now exercise particular vigilance when drafting B2B contracts. The National Labour Inspectorate (PIP) is expected to receive additional tools in 2026 to enable it to convert civil law contracts into full-time employment.

To avoid being classified as a disguised employment relationship, the B2B relationship must be genuinely different from a full-time position. It is crucial to eliminate elements from the B2B contract, including:

official subordination and action based on binding orders,

imposing the place and time of performing tasks,

requirement to perform work in person without the possibility of appointing a replacement.

However, the final choice of the form of employment depends on the adopted business goals:

Choose B2B when you need high-class experts for specific projects, value speed and want to optimize costs while accepting a smaller impact on the contractor’s daily workflow.

Choose an employment contract if you want to build a stable team, want full control over processes and want to avoid the risk of restrictive inspections by state authorities.

Need support? We offer comprehensive consulting for employers in the areas of labour law, taxes, and HR and payroll processes. We specialize in optimizing salaries and benefits, as well as managing employee transfers. Our expertise allows us to create strategies tailored to the needs of modern businesses.

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