Is working in IT as a self-employed contractor (B2B) profitable and safe in 2026? This is a question many specialists are asking themselves. A B2B contract (business-to-business) is a civil-law agreement between two companies—in practice, it means self-employment, where an IT specialist sets up their own business and provides services to a client company. The alternative is a traditional employment contract (UoP), governed by labor law. Below, we neutrally compare these forms of cooperation in terms of costs, benefits, and risks, and also discuss market trends and planned legal changes.
B2B Contract vs. Employment Contract – Key Differences
Legal status and protection: An employment contract is governed by labor law, providing the employee with a wide range of guarantees: paid leave (20–26 days per year), sick leave (L4) and maternity benefits, a minimum wage, regulated working hours, and protection against dismissal without notice. A B2B contract is not covered by labor law—it is based on civil law and an individual agreement between the parties. This means that under B2B there is no statutory right to paid leave, sick pay, severance pay, or other employee benefits—everything depends on what is specified in the contract with the client. In practice, companies often agree to certain privileges (e.g. paid breaks in service provision or notice periods), but these are not guaranteed by labor law. For the self-employed professional, this means greater flexibility, but also less stability and legal protection. The terms of cooperation and contract termination depend solely on contractual provisions rather than statutory employee safeguards.
Social security contributions and taxes: Under an employment contract, the employer calculates and pays income tax advances and social security contributions (pension, disability, sickness, health insurance, etc.) on behalf of the employee. The employee receives a net salary and does not need to handle any formalities. Under a B2B model, all these obligations rest with the self-employed individual—they pay ZUS contributions and taxes themselves and are responsible for meeting reporting deadlines. Importantly, a business owner may pay only the minimum mandatory ZUS contributions, which are often lower than the full charges under employment (for example, in 2025 the minimum full ZUS contribution for sole proprietorships was around PLN 1,500 per month, and for the first two years new businesses can benefit from preferential rates or the so-called “start-up relief”). The level of social insurance contributions under B2B is determined by the entrepreneur, by choosing the contribution base (not lower than 60% of the forecast average salary). This can reduce current costs, but note that lower contributions mean a lower future pension and no entitlement to benefits such as unemployment allowance. It is also worth noting that paid sick leave under B2B is available only if the sickness contribution is paid voluntarily; otherwise, illness means no income. In short: under employment, most formalities are handled by the employer, while under B2B you additionally take on the role of your own accountant and ZUS contributor.
Net income: Differences in tax and contribution burdens mean that, from the same gross amount, a B2B contractor takes home more than an employee. For example, with a total employer cost of PLN 10,000 per month, an employee would receive about PLN 7,150 net, while a self-employed B2B contractor would receive around PLN 8,200 (assuming a 19% flat tax and full ZUS contributions). The difference results from lower effective taxes and contributions under B2B. Moreover, many companies—saving on non-wage employment costs—offer specialists a higher nominal rate under B2B. In IT, median B2B earnings are often several dozen percent higher than employment salaries for comparable roles. For example, according to No Fluff Jobs data, the median senior salary under employment is about PLN 15,250 gross, while under B2B the median is PLN 20,800 net (with rates ranging from PLN 16,000 to 23,500 net). Naturally, such comparisons depend on the industry and role, but the overall trend is clear: B2B allows higher gross/net amounts to be negotiated, since the employer does not incur additional costs (such as employer contributions, the Labor Fund, paid leave, or PPK), and the full invoice amount goes to the contractor.
Work flexibility: Under an employment contract, the employer formally organizes the employee’s time and place of work (although in IT remote work and flexible hours are common, labor regulations on working time and overtime still apply). By definition, a B2B contract represents cooperation between equal parties—a B2B specialist is formally an independent entrepreneur, who decides how to deliver the agreed services, as long as the contract terms are met. In theory, this allows freedom in setting working hours, choosing the place of work, or even working simultaneously for multiple clients. In practice, this varies—often the self-employed person works exclusively for one company and follows its schedule, which makes the relationship resemble employment. However, formally it is a “business partnership,” which means, for example, no obligation to undergo occupational health and safety training and less interference from internal company regulations. For many specialists, this flexibility and reduced employee bureaucracy are major advantages of B2B.
Job security: Labor law protects employees from immediate dismissal—under an open-ended employment contract, notice periods apply (from two weeks to three months depending on tenure), and termination must be justified. In certain situations (e.g. pregnancy, maternity leave, sickness), employees receive additional protection against dismissal. Under the B2B model, such guarantees do not exist—a civil-law contract can be terminated according to the rules specified within it, even with immediate effect if agreed by the parties. This increases risk for the contractor: the contract can be ended much more easily than an employment relationship. While many B2B contracts include notice periods of one to three months, these result from contractual arrangements rather than statutory protection. The lack of “job security” is therefore a significant factor—under employment, termination is often preceded by feedback processes or improvement plans, whereas under B2B cooperation may end overnight with the expiration of a contract or a client’s decision. Additionally, during company slowdowns, employees are more likely to be reassigned to other tasks or covered by protective programs, while contractors may simply not have their contracts renewed.
Social security coverage: Employment is not just about salary—it also means participation in the social security system: paid leave, sick benefits paid by ZUS (after 33 days of illness), maternity/paternity leave with benefits, occupational accident insurance, the right to strike, participation in Employee Capital Plans (PPK), and potentially benefits from the Labor Fund (e.g. unemployment benefits after dismissal, provided the employee has sufficient tenure and paid contributions). A self-employed B2B contractor does not automatically have access to these benefits, unless they arrange certain things themselves: they may voluntarily pay sickness insurance contributions (to be entitled to sick and maternity benefits), save privately for retirement or join IKZE/IKE schemes, but they cannot participate in PPK or benefit from the protections guaranteed by labor law. In the event of a dispute with a client, neither the National Labour Inspectorate (PIP) nor a labour court applies—only a civil court and the contract provisions do. This means that all “social security” depends entirely on the individual—on which insurances they purchase and which terms they negotiate in the contract.
Tax and Financial Benefits of Working Under B2B
The main reason IT professionals choose self-employment is financial and tax advantages. The key ones include:
Higher take-home pay: As mentioned earlier, with the same gross amount on an invoice, a B2B contractor earns a higher net income than an employee (thanks to lower contributions and deduction options). Moreover, companies often offer higher B2B rates than employment salaries to compensate for the lack of paid leave and benefits. As a result, an experienced B2B software developer can earn significantly more net than under an employment contract— in 2024, differences of 20–30% for seniors were standard.
Lower taxes thanks to choice of taxation model: A self-employed individual can choose a more favorable tax regime. Most high earners opt for the 19% flat tax, which applies regardless of income level. By comparison, employment income is taxed under a progressive scale (12% / 32%), meaning income above PLN 120,000 per year is taxed at 32%. For an IT specialist earning, for example, PLN 200,000 annually, being taxed at a 19% flat rate instead of the progressive scale means substantial savings (19% vs. 32% on income above PLN 120,000). In practice, once income exceeds the threshold, the flat tax becomes far more advantageous, which is why many people treat B2B as a way to avoid the higher tax bracket. An alternative is lump-sum taxation on registered revenue—current rates for IT are around 12% (e.g. for programmers) or 8.5% (for some IT specialists), which in some cases can be even more attractive than the flat tax. However, lump-sum taxation mainly benefits those with very low operating costs and stable, predictable income.
Ability to deduct business expenses: Running a business allows you to deduct many expenses as tax-deductible costs that employees cannot. These may include a laptop, monitors and other electronics, software, books and courses, internet and phone subscriptions, fuel or car leasing for business use, or even part of rent when working from home. These expenses reduce taxable income and therefore the tax due. Thanks to deductions, the effective tax rate can be lower than the nominal 19%. By contrast, employees are entitled only to flat-rate deductible costs (PLN 250 per month, or PLN 300 for commuters), which is negligible compared to the real expenses often incurred by specialists.
Reliefs and incentives for new businesses: The state provides facilitations for new entrepreneurs. When switching to B2B with a new client, one can use the “start-up relief,” meaning that for the first six months only health insurance contributions are paid (no social contributions). This is followed by preferential ZUS for the next 24 months—social contributions calculated from a lower base (30% of the minimum wage), significantly reducing their amount. These reliefs make the first years of self-employment relatively inexpensive. (Note: the start-up relief and preferential ZUS do not apply if you switch to B2B with the same employer you previously worked for under an employment contract.)
Control over finances and cash flow: For many, a key psychological benefit is having full control over earned income. Instead of receiving a salary already “reduced by the state,” contractors receive the full amount into their business account and only then pay taxes and contributions. They also have flexibility in managing funds—keeping part of the income in the company (deferring tax), investing in development (equipment, training), or building a financial buffer for slower months. In a sense, they feel greater control over how much they pay in taxes, because they know the exact amounts and can optimize them. For those who value financial independence, this is a major advantage.
In summary, from a purely financial perspective, B2B work is often more attractive than employment—especially for high earners who would otherwise fall into a higher tax bracket. Higher rates and optimization options mean that the difference “in hand” can be significant. Of course, these extra earnings are meant to replace what employment provides “in kind”—paid leave, sick pay, and benefits—which must be taken into account when assessing profitability.
Risks and Drawbacks of the B2B Model
Financial benefits are one thing, but the B2B model also involves significant risks and additional responsibilities for the worker. The most commonly cited disadvantages include:
No paid leave: Under B2B, any break from work (vacation, holidays, downtime, illness) means lost income—if you don’t provide services, you don’t get paid. There is no statutory paid leave or paid sick leave. Even if you voluntarily pay sickness insurance, ZUS benefits usually cover only a fraction of lost income. In practice, the contractor bears the cost of time off and must save in advance to “pay themselves” during holidays.
**No protection against termination: **A B2B contract can be terminated according to its terms—without long notice periods, cooperation may end even overnight. There is no labor-law protection, no obligation to justify termination, and no union consultation. The risk of sudden loss of income is therefore higher than with employment, where notice periods and sometimes severance apply. Many IT contractors work on a project basis—once a project ends, the contract may expire and a new client must be found.
No employee benefits: Statutory benefits such as paid sick leave, full maternity/paternity benefits, parental leave, special leave, or severance pay do not apply. If not covered by the contract, the self-employed person may be left without income or support in the event of illness, accident, or personal circumstances, making private insurance and emergency savings essential.
Full responsibility for taxes and contributions: What an employer handles for employees must be handled personally under B2B. Each month, full ZUS contributions and tax advances must be paid from one’s own pocket. Health insurance contributions, introduced under the Polish Deal, depend on income and are not tax-deductible, increasing the effective tax burden. This requires strong financial awareness and discipline.
Formalities and bureaucracy: Running a business involves issuing invoices, keeping accounting records, settling PIT and sometimes VAT, filing declarations, and tracking payment deadlines. Accounting can be outsourced, but this adds cost and responsibility remains with the entrepreneur. For those who dislike paperwork, this can be burdensome.
Additional risks include:
Difficulty obtaining credit: Banks prefer employees, especially with permanent contracts. The self-employed often face stricter requirements for mortgages or loans, such as 12–24 months of stable income. Conditions may also be less favorable.
Full legal and financial liability: A business owner bears unlimited civil liability with all personal assets. Unlike employees—whose liability is capped—B2B contractors may be liable for full damages, including lost profits, unless contractually limited. Professional liability insurance (OC) is therefore essential.
Risk of reclassification: If a B2B relationship resembles employment, authorities may classify it as disguised employment. Planned legal changes may increase this risk, potentially leading to retroactive contributions and loss of tax benefits.
Overall, B2B offers greater freedom at the cost of greater responsibility and risk. It suits those with an entrepreneurial mindset—financially and professionally—but for many IT specialists, the benefits outweigh the trade-offs.
Preferences of IT Companies and Recruiters in 2026
The Polish IT industry has been built around B2B for years. For employers, B2B contracts are convenient—they reduce employment costs and provide flexibility in workforce management (it is easier to end cooperation or quickly scale a project team up or down). For many specialists, they are also financially attractive. It is therefore no surprise that the majority of IT job offers currently provide for this form of cooperation. According to No Fluff Jobs data, in 2025 more than half (55.6%) of all IT job postings offered exclusively B2B contracts (an increase of 6.5 percentage points year-on-year). Only 28% of postings concerned employment contracts only, while the remaining ~15% gave candidates a choice of employment form. The trend is clear: companies are increasingly committing to a single contract type—most often B2B. Interestingly, outside the tech sector the situation is reversed: across the general market, 65% of offers are permanent employment contracts, and only 19% are B2B. This highlights how специфic the IT market is.
Experience level also plays a role among IT professionals. Juniors more often choose employment contracts, at least at the beginning of their careers—these offer income stability and learning opportunities without additional burdens. For younger professionals earning below the PLN 120,000 annual tax threshold, the tax advantages of B2B are less noticeable, while the lack of paid leave or difficulties obtaining credit can be painful. By contrast, mid-level and senior IT specialists are switching en masse to B2B as their earnings increase. Statistics confirm this: in 2022, as many as 65% of all IT job offers on No Fluff Jobs included B2B at least as an option, and in the first half of 2024, 74% of offers for highly experienced specialists included a B2B contract. Among senior-level postings, employment contracts appeared in only about half of offers, while B2B appeared in three-quarters—suggesting that the higher the position, the more B2B becomes the standard. Companies openly encourage candidates to set up sole proprietorships, promising higher net rates and greater freedom. As noted by Paulina Król (No Fluff Jobs), under B2B the net amount is significantly higher than under employment, but the contractor bears the costs “embedded” in an employment contract (contributions, paid leave). Despite this, both employers and many workers value this model—employers for flexibility and lack of long-term obligations, contractors for higher earnings and independence.
Why do Polish IT companies prefer B2B? Beyond lower costs (the company pays only the invoice—without employer ZUS contributions, paid leave, PPK, etc.), the key factor is the ability to respond quickly to market changes. During periods of economic uncertainty or declining project volumes, flexible cooperation models help avoid costly layoffs. And such times have arrived: 2023 brought a slowdown in the IT sector, with some companies limiting hiring and freezing projects. Employers therefore prefer to protect themselves against potential cuts—it is easier not to extend a B2B contract than to lay off an employee protected by labor law. The rapid development of AI (discussed below) also creates uncertainty about future workforce needs, making companies more willing to hire “on contract” so they can adapt faster if their strategy changes.
From recruiters’ perspective, candidate expectations also matter. Many IT specialists explicitly require B2B, having grown accustomed to it and recognizing its financial benefits. According to reports, the vast majority of self-employed IT professionals are satisfied with this model and do not intend to return to permanent employment unless forced by legal changes. Recruiters therefore adapt offers to market expectations—hence the dominance of B2B contracts in job postings. At the same time, some large corporations or R&D centers still offer employment contracts (often with rich benefit packages), hoping to attract candidates who value stability. In 2026, however, B2B remains the standard in Polish IT—especially in software services, outsourcing, and among specialists working remotely for foreign companies. In other EU countries, the share of self-employed IT professionals tends to be lower (e.g. in Germany or France, permanent employment is more common due to stricter labor laws), but Poland stands out with one of the highest overall self-employment rates (around 18% of working Poles run their own businesses—the third-highest level in Europe). It can therefore be said that B2B culture in IT is a deeply entrenched phenomenon in Poland.
An interesting fact from Statistics Poland (GUS) is that over 229,000 companies operating in software and IT services exist in Poland, and more than 99% of them are micro-enterprises employing fewer than 10 people. In practice, most are sole proprietorships—individual specialists providing services under B2B contracts. This army of self-employed professionals drives the Polish IT sector. It is therefore no surprise that any attempts to change this status quo (e.g. forcing employment contracts) provoke strong emotions among both employers and contractors.
The Situation on the Polish IT Market in 2026
To answer whether B2B work is worthwhile, one must look at the market context—demand for specialists, technological trends, and working conditions in IT in 2026. The overall picture emerging from recent reports (e.g. Hays Poland 2026) is that despite global turbulence, demand for IT specialists in Poland remains high, though growth is more selective and cautious. As many as 84% of companies plan to recruit in 2026, yet at the same time half of employers expect difficulties in finding suitable candidates. This stems from increasingly specific requirements—companies are looking for experts with concrete, sometimes niche skills, particularly related to business digitalization.
After a period of very dynamic growth (2020–2021), the IT market has stabilized and “matured.” Recruitment continues, but it is less mass-scale—quality matters more than quantity. There is still strong demand for experienced specialists (so-called seniors) in areas such as data analytics, artificial intelligence (AI/ML), cloud computing, cybersecurity, and ERP/CRM system implementations. Companies increasingly seek hybrid profiles—IT professionals who, in addition to strong technical expertise, understand business, can analyze data from a business perspective, are familiar with regulations (e.g. GDPR, the AI Act), and have well-developed soft and leadership skills. Such specialists are highly sought-after and can set the terms—including the form of cooperation.
Salaries in IT are still rising, but much more slowly than in previous years. On average, companies plan 5–7% pay increases in 2026, with inflation at a similar level—meaning real wages are stagnating. Only 5% of organizations intend to grant raises above 10%. This causes some frustration among employees: according to surveys, only 39% of IT specialists are satisfied with their current pay level, and two-thirds expect a raise in the coming year. This means that many specialists will be looking for better offers, and 45% declare readiness to change jobs in 2026. The market therefore remains candidate-driven for top talent—which favors B2B arrangements, as more frequent job changes make flexible contracts simply more convenient.
Impact of AI and automation: 2023 was the year of an explosion of AI tools (ChatGPT, generative AI), raising fears that artificial intelligence would reduce employment among developers or testers. Forecasts for 2026 are more nuanced: automation mainly takes over repetitive tasks, while demand shifts toward more advanced roles—such as AI Engineer, Data Scientist, Cloud Engineer, DevOps, or AI Security Specialist. In other words, AI is changing the structure of work in IT, not eliminating it. Companies are investing in data and AI teams, and the importance of cybersecurity is growing due to new threats and regulations such as NIS2 and the AI Act. For specialists, this means a need for continuous upskilling—those who reskill and learn to work with AI will be in high demand. At the same time, professionals performing the simplest, repetitive programming tasks may face reduced demand, as some of this work will be absorbed by AI tools (e.g. code generators). As a result, the market may become even more polarized: top experts will become increasingly valuable, while entry-level professionals may find it harder to start (there are already more juniors than job offers).
In this context, the B2B model has both advantages and drawbacks. On the one hand, high demand for specific skills means that a good specialist should have little trouble finding subsequent contracts, providing a sense of security even without permanent employment. On the other hand, employer wage caution may lead to tougher rate negotiations, especially on B2B—companies will look for savings and think twice before agreeing to steep year-on-year increases. Market stabilization also means that the “gold rush” of a few years ago is over, so candidates increasingly consider not only profit but also security. Some may once again lean toward employment contracts offering benefits and stability during economic slowdowns. Overall, however, the position of IT specialists remains strong, and the form of employment is often secondary to the attractiveness of the project or development opportunities.
Prospects for Legal Changes Affecting Self-Employment
An important factor that may affect the profitability and popularity of B2B in 2026 is legislative change. In Poland, work is underway to tighten regulations aimed at combating abuse of civil-law contracts instead of employment contracts. The Ministry of Labour has prepared a draft amendment to the Labour Inspectorate Act (PIP), envisaging a true revolution in inspectors’ powers. If enacted, labour inspectors would be able to independently determine the existence of an employment relationship by administrative decision—unilaterally concluding that a given B2B cooperation in fact meets the criteria of employment and ordering its conversion into an employment contract. Such a decision would be immediately enforceable, obliging the employer to hire the individual under an employment contract and pay higher outstanding contributions, although the employer would retain the right to appeal. The draft also allows for retroactive inspections up to three years.
This change would pose a major risk for companies abusing self-employment. Previously, PIP had to take cases to court—something that happened rarely. The new proposal gives PIP an immediate and effective tool, raising concerns in the industry. Employers warn of high costs, including back payments of social security contributions and penalties. For contractors, legal uncertainty may increase, potentially undermining the attractiveness of B2B in 2026.
Practical Pitfalls and Tips for B2B Contractors
If you are considering switching to B2B in IT, be prepared for several practical challenges, including financial planning, timely settlements with ZUS and tax authorities, accounting, contract negotiation, liability insurance, creditworthiness, benefits, and long-term career security. B2B offers independence and financial upside, but requires foresight, discipline, and regular reassessment of whether it still fits your life stage and career goals.
Conclusion – Is B2B Worth Choosing in IT?
So, is working in IT under a B2B contract still worthwhile in 2026? As shown above, there is no single universal answer—it depends on one’s individual situation, priorities, and risk appetite. B2B undoubtedly appeals with higher net earnings, flexibility, and independence. For experienced specialists with high incomes, it is often the most financially advantageous option—it helps avoid the 32% tax bracket, offers greater autonomy, and frequently results in higher overall financial satisfaction. The Polish IT market favors contractors: demand for experts remains strong, and companies themselves prefer this model, making attractive B2B offers relatively easy to find.
On the other hand, the drawbacks and risks should not be overlooked. A B2B contract removes the protective umbrella of labor law—you must take care of your own insurance, leave, and retirement planning. Employment stability and a sense of security have real value, especially in uncertain times or for those who cannot or do not want to risk gaps in income. If you value predictability, want to avoid dealing with accounting matters, and rely heavily on social benefits (e.g. planning a long parental leave, caring about creditworthiness, or counting on severance pay in the event of collective layoffs), a permanent employment contract may be the better choice. Employment provides a stronger sense of security: paid sick leave, paid vacation, and all contributions and formalities handled by the employer.
By contrast, B2B is ideal for those who prioritize flexibility and income maximization, and who are willing to accept more responsibility and risk. If you are financially disciplined, comfortable handling formalities on your own, and not bothered by the lack of a labor-law “safety net,” B2B cooperation can bring tangible benefits. Many IT professionals value the fact that more money stays in their pocket, even if they later settle taxes and social contributions themselves. This gives them a sense of control and satisfaction from a higher headline income.
The legal environment must also be taken into account—2026 may prove to be a turning point. If the planned Labour Inspectorate (PIP) regulations come into force, some people working in quasi-employment relationships may be forced to switch to employment contracts. Companies may also adjust their approach (for example, by offering a choice of contract type to avoid disputes). In the short term, however, B2B contracts in IT will remain very common—the industry is monitoring regulatory changes closely, but it is unlikely to abandon this model overnight. Specialists who have worked under B2B for years are generally reluctant to give it up, as this would mean accepting a monthly drop in take-home pay of several thousand złoty.
In summary, B2B is worth choosing if income and freedom are top priorities and your professional and personal situation allows you to buffer potential risks. A permanent contract is worth choosing if you value stability, want full employee rights, and plan long term (e.g. a mortgage or family)—in such cases, the security of employment can be invaluable. Everyone must make this decision independently, based on an analysis of personal needs and a financial calculation. As one article aptly concluded: if you value employment stability, steady income, paid leave, and various social benefits, an employment contract offers greater security; B2B, on the other hand, is for those who prioritize flexibility and potentially higher earnings, without fearing responsibility and additional obligations.
In 2026, B2B in IT is still profitable—but no longer “at any cost.” The market has matured, and every informed professional should carefully weigh the balance between gains and costs/risks. A well-run sole proprietorship can deliver significant financial rewards and professional satisfaction—but it is wise to prepare a plan B (at least a financial safety buffer) and remain ready for regulatory change. After all, in the dynamic IT industry, flexibility is key—both in technology and in the form of cooperation.