Cooperation in the form of B2B

Constant changes in tax and social security and health insurance regulations, but also technological progress, have a significant impact on the shape and dynamics of the employment market in Poland. The employment contract remains the basic form of employment. However, managers and professionals choose increasingly cooperation under more flexible solutions, such as B2B agreements, managerial contracts and other civil law contracts. Those starting or continuing their own business have to make lots of decisions that affect their business. These decisions also concern the tax sphere of their business, in particular – the choice of the most effective form of taxation, which impacts not only the amount of tax, but also the amount of contributions paid to the Social Insurance Institution (ZUS).

How can we assist individuals on B2B?

  • We will calculate how a change in a cooperation scheme will affect the level of net remuneration.
  • We will support the entrepreneurs in choosing the most effective form of taxation (tax scale, 19% flat tax rate, lump sum tax).
  • We will analyse the current / future model of cooperation with individuals on B2B in terms of tax risk management (PIT, ZUS, CIT, VAT, fiscal penal liability, MDR), both from the perspective of the company as well as entrepreneurs.

Forms of taxation vs. income tax and health insurance contributions

Generally, entrepreneurs have the choice of three basic forms of taxation.

These are:

  • tax scale,
  • 19 % flat tax rate,
  • lump-sum tax.

Each of these forms of taxation has its own specificities and its own tax rates. In addition, from 2022, the form of taxation also affects the amount of health insurance premiums.

Tax scale

The tax scale is a ‘default’ form of taxation of business income. It is characterised by:

  • a tax-free amount (up to PLN 30.000,00 per year),
  • progressive tax rates (tax rate up to PLN 120.000,00 is 12%, and above that amount – 32%),
  • free access (there are no restrictions in using this form of taxation).

In addition, the tax scale allows the taxpayers to benefit from the largest number of tax reliefs and preferences (e.g. child tax allowance, Internet allowance, joint tax settlement with a spouse).

A characteristic feature of the tax scale is also the relatively highest health insurance contribution – as a rule, 9% of income.

19% flat tax rate

By opting for a 19% flat tax rate, entrepreneurs will not be allowed to benefit from a tax-free amount. Neither will they pay 32% PIT. This is because the flat tax amounts to 19% of income, regardless of its amount.

In relation to the tax scale, entrepreneurs taxed with 19% flat tax rate will also – as a rule – pay a lower health insurance contribution: 4.9% of income. Additionally, they have the right to reduce their taxable income by a maximum of PLN 11.600,00 of the health contribution paid.

This form of taxation brings with it a number of restrictions for entrepreneurs. They will neither benefit from part of tax reliefs nor make joint tax settlement with a spouse. In addition, this form of taxation will not be used, among others, by entrepreneurs who provide services to a current or former employer, and the nature of these services corresponds to the activities performed under an employment contract in the same tax year.

Lump-sum tax

The flat tax rate depends on the type of services performed and most often ranges between 8.5% and 17%, although it may also be much lower.

When deciding to opt for a lump-sum tax, entrepreneurs should bear in mind that, unlike the scale and 19% rate flat tax, subject to taxation is revenue. Taxpayers taxed with lump-sum-tax are not allowed to recognise tax deductible costs. They also do not benefit from majority of tax reliefs as well as joint taxation of spouses.

On the other hand, this form of taxation provides for a favourable, lump-sum health insurance contribution. , which in 2024 amounts to:

Threshold (revenue)Amount of health contribution for persons on B2B
Up to PLN 60.000,00
9% x 60% of the average monthly salary in Q4 of the previous year (the amount of monthly contribution in 2024 – 419,46 PLN).
PLN 60.000,01 zł– PLN 300.000,00
9% x 100% of the average monthly salary in Q4 of the previous year (the amount of monthly contribution in 2024 – PLN 699,11).
Over PLN 300.000,00
9% x 180% of the average monthly salary in Q4 of the previous year (the amount of monthly contribution in 2024 – PLN 1.258,39).

In addition, lump-sum taxpayers may reduce their taxable revenue by the amount of 50% of the health insurance premiums paid.

Note: The lump sum taxation is available to most persons conducting business in the form of a sole proprietorships and in the form of civil partnerships and general partnerships of individuals. One of the conditions is that the revenue for the previous year does not exceed EUR 2 million (in the case of a civil partnership and general partnership of natural persons, the revenue generated by all of the partners must be taken into account). In addition, the entrepreneurs who provide services to a current or a former employer, and the nature of these services corresponds to the activities performed under an employment contract in the same or the previous tax year are not allowed to benefit from the lump-sum taxation.

Comparison of various forms of taxation*


Form of taxation

Fiscal burden (tax/rate+ZUS+NFZ)Net income (year)
PRevenue – PLN 10.000,00 / month (PLN 120.000,00 / year); PLN 1.000,00 / month tax deductible costs + ZUS premiums
Tax scale33.161,00 PLN74.839,00 PLN
Flat tax rate38.668,00 PLN69.332,00 PLN
Lump-sum tax40.910,00 PLN67.090,00 PLN
Revenue – PLN 15.000,00 / month (PLN 180.000,00 / year); PLN 2.000,00 / month tax deductible costs + ZUS premiums
Tax scale46.876,00 PLN109.124,00 PLN
Flat tax rate49.561,00 PLN106.439,00 PLN
Lump-sum tax49.910,00 PLN106.090,00 PLN
Revenue – PLN 30.000,00 / month (PLN 36.000,00 / year); PLN 5.000,00 / month tax deductible costs + ZUS premiums
Tax scale105.916,00 PLN194.084,00 PLN
Flat tax rate83.059,00 PLN216.941,00 PLN
Lump-sum tax83.118,00 PLN216.882,00 PLN

* Rough calculations – they do not take into account the personal situation of taxpayers (tax/ZUS preferences, tax allowances, other sources of revenue).

Feel free to contact us - we will be happy to answer your questions and provide additional information.

Anna Misiak

Partner | Tax advisor
T: (+48) (22) 376 52 86

Rafał Sidorowicz

Senior Manager | Tax advisor
T: (+48) 506 788 582

Agnieszka Telakowska-Harasiewicz

Senior Manager | Tax adviser
T: (+48) 503 971 849

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