The most common form of employment in Poland is a contract. Currently, the Civil Code, which regulates this type of relationship, provides for 2 types of such agreements - umowa zlecenie (Condition zlecenie) and umowa o dzieło (Condition of Jella).

The status of contracts (also called B2B - from the English "business to business") is especially noteworthy. Contracts are signed between a company and an individual with the status of an entrepreneur. Recently, an increasing number of employees agree to this form of cooperation, given that in the first 2 years it is possible to pay taxes (ZUS) at reduced rates, as well as compensation for housing costs (if the employee works remotely from his apartment), language courses in this case, it is necessary to prove that the language is studied for the purpose of doing business), as well as other costs associated with the activity.