Hiring employees in Poland: B2B or employment contract?

hiring-employees-in-poland:-b2b-or-employment-contract?

Updated November 2026

A startup without a Polish company can hire in Poland on an employment contract (umowa o pracę) through an employer of record (EOR) provider, or sign a B2B contract with someone who invoices as a sole trader. Senior engineers often ask for B2B, so be ready to offer both and to write the IP clause with care, because Polish law does not hand you the rights to a contractor's code by default.

In most countries you choose the contract and the candidate accepts it. In Poland the candidate often chooses. Polish tech job ads often show a rate for each option, and an experienced backend engineer may open the first call by asking which you offer. Decide what you can offer before the search starts.

What each contract shifts between you and the engineer

Under umowa o pracę, the engineer is an employee protected by the Polish Labour Code, and you or your EOR run payroll and ZUS social insurance. On B2B, they run a sole trader business, pay their own ZUS and invoice you monthly.

TermUmowa o pracęB2B contract
Paid holidayStatutory entitlementOnly if the contract adds paid days off
Sick payStatutory, through payroll and ZUSOwn ZUS cover, or priced into the rate
NoticeSet by law, longer with tenureWhatever the contract says
IP in their workPasses to you for work done as part of the jobPasses only if the contract transfers it in writing
Non-compete after leavingSeparate written agreement with paid compensationA matter of contract, check with your lawyer

Many B2B engineers expect paid days off written into the agreement, so budget for them. Our European developer salary guide helps you compare packages.

The IP clause that trips up foreign startups

For employees, Polish copyright law gives the employer rights to work created as part of the job, and lawyers usually tighten this in the contract. On B2B nothing passes automatically. A transfer of economic rights must be in writing and name the fields of use (pola eksploatacji), such as copying, modifying and distributing the code.

THE CLAUSE TO GET RIGHT
A one-line "all IP belongs to the company" clause from a UK or German template may not transfer code written on a Polish B2B contract.
Have a Polish lawyer write the transfer in writing, list the fields of use, and say when rights pass.

Also decide when rights pass (on creation, on delivery or on payment) and whether you can modify the code and license it onward. Investors check this in due diligence.

Entity, EOR or B2B for your first Polish hires

You do not need a Polish company for B2B, since the engineer invoices your existing company. For an umowa o pracę without a Polish entity, an EOR provider becomes the legal employer and runs payroll. A Polish company, usually a sp. z o.o., makes sense once Poland is a real engineering hub.

The B2B route carries one serious risk. Polish law treats work done under your direction, at a place and time you set, as employment whatever the contract is called. If a challenge succeeds, you can owe social insurance and employee entitlements backdated.

HOW A B2B SET-UP READS
Reads like a business
Paid per invoice against agreed deliverables
Own equipment and working pattern
Free to take other customers
Grey zone
Fixed monthly invoice
Team rituals and a line manager
One customer in practice
Reads like a job
Set hours approved by you
Holiday requests through your HR tool
Disciplined like staff

Rules change and every case is different, so confirm both contract types with a Polish employment lawyer, an accountant or your EOR provider before you make offers. Contracts for English-speaking teams are often bilingual, so ask your lawyer which language version governs.

Worked example: three backend engineers in Warsaw and Kraków

Illustrative. A Berlin Series A startup wants three backend engineers in Poland, and the CTO, Lena, has no plans for a Polish entity. She starts one search across Warsaw and Kraków with a Polish lawyer's B2B template, IP clause included, and an EOR lined up for anyone who wants employment.

Two hires choose B2B and invoice the German company directly, with paid days off in their contracts. The third, a senior engineer with long tenure at a large company, wants umowa o pracę for the stability and statutory protections, so the EOR employs him.

WHEN EACH ENGINEER CAN START (ILLUSTRATIVE, NOT TO SCALE)
Engineer 1, B2B, Warsaw
Search and offer
Notice in current B2B contract
Starts
Engineer 2, B2B, Kraków
Search and offer
Notice in current B2B contract
Starts
Engineer 3, umowa o pracę via EOR
Search and offer
Statutory notice, long tenure
Engineer 3 starts last, so the onboarding plan puts the first two on the codebase together.

Each offer included a written comparison of both options (see job offers that get accepted), and Lena kept the B2B engineers out of staff processes such as holiday approval.

Where Funded.club fits

We are a fixed-fee recruiting partner for funded startups and fast-growing teams across North America, Europe and APAC. Since 2019 we've helped 500+ startups from Seed to Series D. One dedicated recruiter runs each search end to end, with first screened candidates within 7 days and 33 days on average from kick-off to hire. We find the engineers, and your EOR or entity handles the employment.

Our fee is fixed and agreed upfront, averaging 6 to 9% of salary against the 20 to 25% typical of contingency recruiters. If each of Lena's three roles sits in our band up to $110,000, that is $7,500 per hire, $22,500 in total. Part is an advance at the start and the balance on acceptance, and if we don't deliver a shortlist of at least 3 qualified candidates within 30 days, you can claim the advance back in full. See our pricing page.

Frequently asked questions

What is a B2B contract in Poland?

A B2B contract is an agreement between your company and a professional registered as a sole trader in Poland, who invoices you and pays their own tax and ZUS social insurance.

Why do Polish developers prefer B2B contracts?

Many senior engineers find B2B leaves them with more take-home pay than an umowa o pracę, in exchange for statutory holiday, sick pay and notice protections.

Can a foreign startup hire on umowa o pracę without a Polish company?

Yes, through an employer of record (EOR) provider, which becomes the legal employer and runs payroll and ZUS while you direct the work.

How do I make sure my startup owns code written by a Polish contractor?

Use a contract that transfers economic rights in writing and lists the fields of use, drafted or checked by a Polish lawyer.

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