Physiotherapist Contract vs. Full-Time Employment
Michael received two job offers at the same practice. The owner told him: "I can hire you on an employment contract for a set take-home amount, or on a B2B…
Michael received two job offers at the same practice. The owner told him: "I can hire you on an employment contract for a set take-home amount, or on a B2B (business-to-business) contract, invoicing at a higher rate - you choose." Michael worked out the difference in the rate and was immediately tempted by the B2B contract, but a colleague warned him: "Careful - with B2B you get no paid leave, you pay your own social security contributions, and you're liable for your own mistakes." Who's right, and how do you actually work this out calmly?
This is a dilemma nearly every physiotherapist faces - and every practice owner too. In this article we compare a B2B contract with an employment contract in terms of tax, social security (ZUS), liability, leave and risk, so the decision is an informed one rather than based on "the higher rate" alone.
Two different logics of cooperation
Before comparing the numbers, it's worth understanding the fundamental difference:
- Employment contract - you're an employee. You're protected by the Labour Code: paid leave, notice periods, OSH (occupational health and safety), stability. The employer pays contributions and tax advances on your behalf.
- B2B contract - you're an entrepreneur. You run your own business, issue invoices, settle your own tax and social security contributions, and arrange your own professional liability insurance. More freedom, more responsibility.
This isn't a choice of "which is better" in the abstract - it's a choice of professional lifestyle model.
Contract vs. employment comparison
| Criterion | Employment contract | B2B contract |
|---|---|---|
| Legal basis | Labour Code | Civil / commercial law |
| Paid leave | Yes | No (a break means no income) |
| Sick leave | Paid (benefit) | Depends on voluntary contributions |
| Social security (ZUS) contributions | Paid by the employer | You pay them yourself |
| Tax | Advances handled by the employer | You settle it yourself (progressive scale / flat rate / lump sum) |
| Take-home rate | Usually lower | Usually nominally higher |
| Protection on termination | Yes (notice periods) | Per contract, weaker |
| Liability for a mistake | Mainly the employer | You (your own liability insurance) |
| Liability insurance | Usually the employer | You arrange it yourself |
| Flexibility | Lower | Higher |
Tax and social security - where the difference lies
Under an employment contract, the employer pays your tax advances and social security contributions on your behalf - you receive a net take-home amount and don't have to worry about the settlements.
On B2B, you settle everything yourself and choose your form of taxation (progressive tax scale, flat tax rate, or lump-sum tax - for physiotherapy services the lump-sum option is often attractive). You pay your own social security contributions, including the health contribution, the amount of which depends on your chosen form of taxation. So the higher invoiced rate has to cover social security, tax, accounting and the lack of paid leave.
Specific rates, thresholds and contribution amounts change every year. Before deciding, work out your own case with an accountant - below we describe the mechanism, not an individual calculation.
The hidden costs of a B2B contract
The "higher rate" on B2B can be misleading, because it has to cover costs you don't see under an employment contract:
- No paid leave - 4-6 weeks off means the same number of weeks with no income
- Illness - without a voluntary sickness contribution, no sick pay
- Your own social security contributions and health contribution
- Accounting and running the business
- Your own liability insurance and equipment (depending on the arrangement)
- No protection if the cooperation ends abruptly
Only after subtracting these costs can you see the real difference between the two models.
Professional liability
This is an important, often overlooked aspect. Under an employment contract, damage caused to a patient in the course of the employee's duties is, as a rule, the employer's liability (with limited recourse against the employee). Under B2B, you're liable yourself - which is why your own, up-to-date liability insurance is absolutely essential here. Regardless of the model, you remain subject to professional liability before KIF (the National Chamber of Physiotherapists, Poland's physiotherapist self-governing body).
The risk of "forced" B2B
Watch out for a situation where a B2B contract actually has the conditions of an employment relationship: fixed hours, full subordination, working exclusively for one client, using their equipment and premises. Such an arrangement can be challenged and reclassified as an employment relationship by ZUS or the tax office, with consequences for both sides. B2B should genuinely mean independence.
[SP] Example - Solo Practice (owner): You want to bring on one physiotherapist. If they're going to work your hours, on your equipment, exclusively for you - an employment contract or a mandate contract is safer than B2B, to avoid the risk of disguised employment.
[GR] Example - Group Practice: The practice works with several physiotherapists on B2B contracts, who also see patients elsewhere, have their own liability insurance and a flexible schedule. This genuine independence makes the B2B model safe, with settlement based on invoices.
When each model pays off
- Employment contract - when you value stability, paid leave, sick-leave protection and no admin burden; good at the start of a career
- B2B - when you have higher income, work for several places, value flexibility, and can manage a business along with the associated risk
The practice owner's perspective
The choice of cooperation model is also a decision on the employer's side. Before offering a physiotherapist a contract or employment, consider:
- Team stability - an employment contract binds the employee more strongly, which matters when building a permanent team and patient relationships
- Employer costs - an employment contract means contributions, leave and medical checks; B2B shifts these costs to the collaborator, but requires genuine independence
- Risk of reclassification - imposing B2B on someone who actually works like an employee is a risk for both sides
- Schedule flexibility - with variable workload, a mandate contract or B2B gives more freedom
Honestly presenting the real pros and cons of each form to a candidate builds trust and reduces the risk of a future dispute. It's worth having both sides work out the consequences of the model before signing the contract.
Frequently asked questions
Will I earn more on a B2B contract than on an employment contract?
The nominal rate on B2B is usually higher, but it has to cover social security contributions, tax, accounting, your own liability insurance, and the lack of paid leave and sick pay. You'll only see the real difference after subtracting these costs - so it's worth working out your own case with an accountant rather than comparing rates alone.
Do I get paid leave on B2B?
No. As an entrepreneur you don't get paid leave or automatic sick pay - a break from work means no income. Sick pay is only available if you pay a voluntary sickness contribution. Under an employment contract, leave and sick pay are paid.
Who is liable for a mistake - me or the practice?
Under an employment contract, damage caused to a patient in the course of the employee's duties is, as a rule, the employer's liability. Under B2B, you're liable yourself, from your own liability insurance. Professional liability before KIF applies to you regardless of your form of employment.
Can a B2B contract be treated as employment?
Yes, if the actual conditions match an employment relationship: fixed hours, full subordination, working exclusively for one client on their equipment. ZUS or the tax office can reclassify such cooperation as an employment contract. B2B should mean genuine independence.
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Related articles:
- Hiring a physiotherapist - contract and qualifications
- Legal form of a physiotherapy practice - sole practice or entity
- Physiotherapist professional liability insurance - what you need to know