B2B contract (Poland)
How many Polish developers work: as their own registered business, invoicing the client monthly instead of being employed.
The developer runs a sole proprietorship, pays their own taxes and social security, and invoices a day or hourly rate; the client gets a supplier, not an employee, so there is no statutory notice, paid leave or sick pay unless the contract adds them. The contract has to transfer rights to the code in writing. If the arrangement looks exactly like employment (fixed hours, subordination, no business risk), Polish authorities can treat it as one.
Related terms
- Employer of record (EOR): A company that legally employs someone in their country on your behalf, handling contracts, payroll and taxes, while you direct the work.
- Source code ownership (IP assignment): Who legally owns the code you paid for. In Poland, a contractor’s code becomes yours only through a written transfer of rights.
- Time and materials (T&M): Paying for the hours actually worked; scope can change, cost and timeline move with it.
