Self-employment, commonly called B2B or freelancing, is a form of running a business in Poland that allows you to provide services or sell products to other businesses (B2B) or individuals (B2C). Unlike an employment contract, as an entrepreneur you manage your own time, choose clients, and negotiate rates.

Advantages of B2B: Higher earnings possible by eliminating intermediaries, flexibility in planning work time, ability to deduct business expenses, access to tax benefits (IP Box, R&D credit), ability to issue VAT invoices.

Disadvantages of B2B: Obligation to pay ZUS contributions independently, need to maintain accounting (or use accounting services), no paid vacation, need to find clients independently, risk of no work and income.

ZUS Contributions: As an entrepreneur, you must pay contributions for social insurance (pension, disability, sickness) and health insurance. In 2024, the minimum voluntary contribution is about 314 PLN monthly. You can also opt out of voluntary contributions and pay only health insurance.

Taxes: You have several taxation options: flat-rate tax on recorded income (rates from 2% to 17% depending on type of activity), flat tax 19% on income, or general rules with tax scale 17-32%. The choice depends on your financial situation and type of activity.