On a B2B contract in Poland, there’s no legal right to paid holiday (urlop). The Labour Code’s paid leave applies only to employees, so any paid days off on B2B come from what you negotiate in your contract. Sick pay and maternity or paternity pay are different: they come from ZUS, the state social insurer, but only if you pay voluntary sickness insurance through your business.
This guide explains what you get by law, what’s down to your contract, and how to compare a B2B offer with an employment contract (UoP) once leave and benefits are counted. It isn’t legal or tax advice. Rules change, so check the official links and ask an accountant or adviser about your own situation.
Why B2B has no statutory paid leave
On B2B you run a sole-trader business (jednoosobowa działalność gospodarcza, JDG) and invoice a client. You aren’t the client’s employee, so the Labour Code doesn’t apply to you. Employees get 20 days of paid leave a year, or 26 days after 10 years of service counted (Labour Code, art. 154). On B2B, none of that is automatic.
One caveat: if you work under the client’s direction, at times and places it sets, the relationship can be treated as employment whatever the contract is called (Labour Code, art. 22). That’s a risk mainly for the client, but it’s one reason B2B contracts are written as service agreements.
B2B paid days off: what to negotiate
Many tech companies offer B2B contractors paid days off, often described as a “paid break” or “paid days off” (in Polish, płatna przerwa or płatne dni wolne). They’re a commercial term, so they vary. Ask:
- How many paid days off a year? Compare with the 20 or 26 days an employee gets.
- Do public holidays count? Poland has 14 public holidays a year, including Christmas Eve since 2025; two of them always fall on a Sunday (Act on days off work, art. 1). Check whether you invoice for them.
- What happens to unused days? Some contracts let them lapse at the end of the year.
- Is there paid sick leave on top? Some clients pay a few days of illness. Others pay only for days worked.
- How much notice do you give before taking time off?
If an offer has no paid days off, you can price it in. With 20 unpaid days off plus the public holidays that fall on weekdays (8 in 2026), you’d invoice 28 fewer days than the 261 weekdays in 2026, almost 11% less. Compare offers on that basis, not on the monthly rate.
Sick leave on B2B (L4)
When a doctor signs you off sick (an e-ZLA, often called L4), employees get sick pay automatically. On B2B, you get ZUS sickness benefit (zasiłek chorobowy) only if you pay voluntary sickness insurance.
- It’s voluntary. Sole traders can join sickness insurance only if they’re also in the compulsory pension and disability insurance (Social Insurance Act, art. 11).
- There’s a 90-day waiting period. Voluntarily insured people can claim sick pay after 90 days of continuous sickness insurance, against 30 days for employees (Sickness Benefits Act, art. 4). Earlier periods of sickness insurance count if the gap between them was no more than 30 days.
- It pays 80% of the benefit base, or 100% during pregnancy (art. 11). For sole traders, the base is linked to the contribution base you declare, not to your invoices (art. 48). If you pay contributions on the minimum base, your sick pay will be much lower than your usual income.
What it costs. The sickness contribution is part of your monthly ZUS payment. ZUS publishes the 2026 amounts for each contribution stage in its guide to entrepreneurs’ contributions (ZUS). The full contributions of at least PLN 1,926.76 a month in 2026 already include voluntary sickness insurance, as our tax guide explains.
The start-up relief gap
In your first 6 months in business, ulga na start lets you skip compulsory social insurance (Entrepreneurs’ Law, art. 18). Because voluntary sickness insurance requires compulsory pension and disability insurance, you can’t have sickness insurance in that period. You can give up the relief early by registering for social insurance. The relief also isn’t available if you work for a former employer doing what you did as their employee in the current or previous year.
Maternity, parental and paternity leave on B2B
On B2B there’s no “leave” as such, but if you pay voluntary sickness insurance, you can get ZUS maternity benefit (zasiłek macierzyński) for the same periods that employees get leave.
| Period (one child) | Length | Benefit (standard option) |
|---|---|---|
| Maternity (urlop macierzyński) | 20 weeks | 100% of the benefit base |
| Parental (urlop rodzicielski) | up to 41 weeks, shared between parents | 70% |
| Paternity (urlop ojcowski) | up to 2 weeks, before the child turns 1 | 100% |
Sources: Labour Code, art. 180, 182¹a and 182³; Sickness Benefits Act, art. 29 and 31.
Points to know:
- No 90-day wait for maternity benefit. It’s due to a mother who gives birth while she has sickness insurance (art. 29). The amount still depends on the contribution base you declared.
- Instead of 100% then 70%, you can apply to receive 81.5% for the whole maternity and parental period (art. 31).
- A floor applies. If the benefit works out lower than the state parental benefit (świadczenie rodzicielskie), it’s topped up to that level (art. 31).
- Tell your client early. Your contract decides whether the client keeps your place open. Agree it in writing.
Searches for b2b urlop macierzyński, b2b urlop rodzicielski and b2b urlop ojcowski are all about the same mechanism: benefit from ZUS, not leave from the client.
ZUS contribution holiday (wakacje składkowe)
Sole traders can apply for a one-month break from social contributions each calendar year. For that month, the state pays your social contributions, so your insurance continues. You still pay the health contribution, and voluntary sickness insurance unless that’s also covered (ZUS).
Conditions include having no more than 10 people insured through your business in the month before you apply, and annual revenue up to the equivalent of EUR 2 million in one of the two previous years. You apply on form RWS in the month before the month you want to skip (ZUS).
It isn’t paid leave, but it saves one month of social contributions, which is often a good month to choose for a holiday.
Other benefits on B2B
Benefits on B2B depend entirely on the client. Common ones in Polish tech include:
- Private medical care. Many clients let contractors join their LUX MED or Medicover package, sometimes at a cost. See NFZ vs Luxmed and Medicover.
- Sports cards such as Multisport.
- Equipment: a laptop from the client, or an allowance.
- Training budgets and conference tickets.
- Life insurance through a group policy.
Ask whether each benefit is free or deducted from your invoice. Some benefits may also count as revenue for your business, so check how they’re handled with your accountant.
B2B vs UoP: compare total value
| Employment contract (UoP) | B2B | |
|---|---|---|
| Paid holiday | 20 or 26 days by law | Only if in your contract |
| Sick pay | By law, after 30 days of insurance | ZUS, only with voluntary sickness insurance, after 90 days |
| Maternity and parental | By law | ZUS benefit with sickness insurance |
| Notice period | By law | By contract |
| Benefits | Company policy | Client policy, sometimes paid by you |
| Take-home pay | Lower for the same rate | Higher, but you pay ZUS, tax and an accountant |
Use the salary after tax calculator to compare take-home pay, then subtract the value of paid days off you’d lose. Our tax guide explains the tax side, and the remote work guide covers B2B with foreign clients. Some developers on B2B also use the IP Box.
Frequently asked questions
Do you get paid holiday on B2B in Poland?
Not by law. The Labour Code’s 20 or 26 days of paid leave apply only to employees. Many tech clients still offer B2B contractors paid days off as a contract term, so negotiate the number, whether public holidays are paid and what happens to unused days before you sign.
Can I get sick pay on B2B?
Yes, from ZUS, if you pay voluntary sickness insurance. Sick pay starts after 90 days of continuous sickness insurance and is normally 80% of the benefit base, which for sole traders depends on the contribution base you declare. During the first 6 months of start-up relief you can’t have sickness insurance.
Is there maternity leave on B2B (urlop macierzyński)?
There’s no leave from the client, but if you pay voluntary sickness insurance you can get ZUS maternity benefit for the same periods employees get: 20 weeks of maternity leave and up to 41 weeks of parental leave for one child. There’s no 90-day waiting period for maternity benefit.
Can fathers on B2B get paternity leave (urlop ojcowski)?
Fathers with voluntary sickness insurance can get ZUS benefit for up to 2 weeks of paternity leave, at 100% of the benefit base, to be used before the child turns 1. Parents can also share parental leave. Agree the time off with your client in your contract.
What are wakacje składkowe?
A one-month break from social contributions that sole traders can take once each calendar year, if they meet the conditions. The state pays your social contributions that month, so your insurance continues, but you still pay the health contribution. You apply to ZUS on form RWS in the month before.