B2B or employment contract

First of all, I would pay attention to whether I have a solid experience in the industry in which I work and whether this job may involve great responsibility in the event of my mistake. On the employment contract, the employer can sue you for a maximum of 3 months' salary. As a company, the amount of the lawsuit can be astronomical.

If the above aspects agree with you, only then it is worth starting to recalculate what you asked. Theoretically, when it comes to these "premium costs, taxes", the B2B contract pays off. However, if you add other aspects of being on your own to the calculation, you may find that the employment contract calculates better in the long run. Then you are protected by labor law, otherwise you are on your own.

the self-employed person has the possibility of achieving a higher salary, but he must pay ZUS contributions himself, and hire someone to keep the accounts

In the long run, an employment contract is better. In the event of illness, higher pay, notice period and higher pension contributions. General protection of the employment contract

Each of these forms (and others too) has its advantages and disadvantages when "It's about the cost of contributions, taxes, etc.". That's the main thing, but preferences/priorities are set by the interested party!

It's hard to say which solution is better. It depends on the specific situation. An employment contract is usually more beneficial for the employee because it reduces his tax deductible costs. However, when it comes to taxes, an employment contract is subject to taxation under general rules, while a civil law contract is subject to tax on civil law transactions.

Definitely an employment contract

It all depends on individual needs and situations. An employment contract gives you more rights and protections, but also comes with many obligations on both sides. B2B offers greater flexibility and faster response times, but can be more expensive and may lack a certain level of security on the employee side.

As for contributions, under the employment contract - the employee and the employer are obliged to pay ZUS contributions. The pension insurance contribution is 9.76% and the health insurance contribution is 2.45%. The cost of contributions to the employment contract is covered by both the employer and the employee.

However, when it comes to B2B cooperation, the mutual tax costs are borne by the freelancer himself. A freelancer should settle personal income tax with the tax office and pay the pension and pension contribution to ZUS.

Contract of employment

As for the cost of contributions and taxes, it depends on the specific situation and individual agreements between the parties. In the case of an employment contract, the employer is obliged to pay social and health insurance contributions, and the employee is protected by labor law and has certain rights under the Labor Code. On the other hand, in the case of a B2B contract, it is the employee who is obliged to pay social and health insurance contributions. However, a B2B contract may be more beneficial for the entrepreneur, because the employment contract also involves other costs, such as paid leaves, sick leave or sick leave. There is definitely no one-size-fits-all answer here, as the benefits and disadvantages of each contract depend on your individual situation. Therefore, before making a decision, it is worth carefully analyzing your situation and talking to a specialist in the field of labor law or accounting.