How to Hire an Employee Through an Incubator: Setting up Umowa Zlecenie and Dzieło

You are a resident of a business incubator in Poland, and your project is growing. You need a designer for two months or a developer for a specific task. You don’t have your own company; you work through the incubator. The question arises: how do you legally hire an employee through an incubator, and which contract should you use — Umowa Zlecenie or Umowa o Dzieło? The choice affects taxes, ZUS contributions, and the risk of tax office fines.

Why an Incubator Changes the Game When Hiring

A business incubator in Poland is a legal infrastructure for those working without their own firm. The incubator acts as the formal employer or contractor, signs agreements with your assistants, and handles tax reporting. You focus on the work; the incubator focuses on the paperwork.

Схема процесса, как нанять сотрудника через бизнес-инкубатор в Польше, включая администрирование договоров, выплаты и налоговую защиту.
Hiring an employee through a business incubator: a fast track to legal team employment and protection from tax audits in Poland.

The classic scenario: an IT specialist from Mumbai gets a contract through a Polish incubator to develop an app. The project grows, and help is needed. It’s too early to register a company because turnover is unstable. Hiring an employee through an incubator allows you to bring on 2-3 people using the same mechanisms you use for yourself.

The model is simple. You find a performer and agree on the terms. The incubator executes the contract in its own name, calculates taxes, and makes payments. For this, it takes a commission of 3-8% of the contract amount. In return, you get "clean hands" and protection from tax authority claims.

How It Worked Before

Ten years ago, an entrepreneur in Poland without a company had one path: registering a JDG (jednoosobowa działalность gospodarcza). This meant fixed ZUS payments of about 1,200–1,500 PLN monthly, even with zero income. Hiring an assistant without a JDG was practically impossible to do legally.

The alternatives were "gray" schemes — contracts without contributions. Fictitious B2B contracts gained popularity, where a person registered their own firm just for a single contract. This worked until the tax office began massive audits for "fictitious entrepreneurship."

Business incubators closed this loophole. They offered a legal way to work and hire without registering a company, taking over administration and accounting. The model took root in IT, creative industries, and consulting — anywhere projects are short-term and teams are flexible.

To avoid delving into the intricacies of Polish accounting on their own, many entrepreneurs choose a proven business incubator, which handles all communications with the Social Insurance Fund and the tax authorities. The platform Latwy Start provides a ready-made legal framework, allowing you to legally hire a team and scale a project without registering your own company.

Umowa Zlecenie vs. Umowa o Dzieło: Which to Choose?

Both are civil law contracts. They are not labor contracts; worker rights are minimal, but the contractor's obligations are also simpler.

Umowa Zlecenie (Mandate contract): The person performs actions or a process. Example: Managing social media for three months, part-time accounting, weekly app testing.

Umowa o Dzieło (Contract for specific work): The person creates a specific result. Example: Drawing a logo, writing a code module, translating a document.

Criterion Umowa Zlecenie Umowa o Dzieło
Subject Actions, process, services Specific, measurable result
ZUS Contributions mandatory (from ~13% for the employer) No ZUS if it's a one-off contract
Tax PIT ~12% for the performer PIT ~12%, withheld from payment
Acceptance Not required Work acceptance protocol is mandatory
Duration Suitable for long-term work Only for a specific project

The compromise is this: Zlecenie provides stability and regularity but requires ZUS contributions. Dzieło saves on social contributions but requires a clearly defined result and formal acceptance.

Three Mistakes When Hiring Through a Business Incubator

1. Masking regular work with a chain of one-off contracts

An incubator resident hires a designer who creates layouts for clients every week. To avoid paying ZUS, each layout is processed as a separate Umowa o Dzieło.

Почему так делают? Кажется, что это экономит деньги — формально каждый логотип или баннер действительно отдельный результат.

Что происходит на самом деле. Налоговая служба и ZUS рассматривают такую цепочку как замаскированный Zlecenie или даже трудовой договор. Критерии проверки: регулярность, одинаковые задачи, подчинение графику. Штраф за уклонение от ZUS — до 200% неуплаченных взносов плюс пени. Для инкубатора это блокировка работы с резидентом. Для резидента — доплата за все месяцы плюс репутационные потери.

A real-life case: a startup incubator in Warsaw hired a copywriter for Dzieło to "write 20 articles." Articles were submitted weekly, with topics assigned by the client and edits. ZUS reclassified the contracts as Zlecenie. The additional payment was 8,400 zlotys for six months.

2. Failing to fix the result in a contract for specific work

An Umowa o Dzieło is signed, but the result is vaguely described — "improving website design" without clear criteria.

Почему так делают? Хочется гибкости, чтобы в процессе менять задачу без переподписания бумаг.

The price of the solution.Without a clear description of the outcome, it's impossible to sign the acceptance protocol. Without the protocol, it's impossible to close the contract and legally pay the money. The incubator's accounting department blocks the payment. The contractor files a lawsuit, and the court rules in their favor: the contract is declared invalid, and you pay as for Zlecenie retroactively, including social security. Judicial practice shows that in 67% of disputes over Dzieło with a vague description of the outcome, the courts reclassify the contract.

3. Ignoring the performer’s tax status

A resident hires an assistant without checking if they have parallel Zlecenie contracts or an employment contract elsewhere.

Why do they do this? It seems to be the performer's own problem.

What are you missing?If the contractor already has an active Zlecenie that covers the minimum ZUS base (4694 PLN in 2024 according to the official ZUS portal), you, as the client, are still obligated to make contributions, but they are wasted—they do not increase the contractor's future pension. If the contractor is a student under 26, ZUS is not paid at all. Without knowing this, you may overpay or underpay, which will raise questions during the audit.

Before signing any contract, ask the contractor to provide a simple declaration: whether they are employed elsewhere, what type of contract they have, and what ZUS database they use. It only takes five minutes, but it will save you weeks of hassle with ZUS.

A professional business incubator with qualified accountants and lawyers can help you avoid such risks and misinterpretations of contracts. By using the infrastructure of Latwy Start, you receive a guarantee of the legal purity of every transaction, protecting your budget from unexpected additional payments and claims from regulatory authorities.

Umowa Zlecenie in an Incubator: A Step-by-Step Choice

Ask yourself four questions:

  1. Is work measured in time or results?If you pay for hours, months, or regular actions, it's Umowa Zlecenie. If you pay for the finished product, it's Dzieło.
  2. Will there be one task or a series of them?A series of identical tasks risks reclassifying Dzieło as Zlecenie.
  3. How long?More than a month of regular work—definitely Umowa Zlecenie in the incubator. A one-off task for 2-3 weeks—Dzieło is fine.
  4. How much does ZUS cost?For Zlecenie, the incubator will retain approximately 13% on top, as the employer. For Dzieło, it's zero. The savings are only justified if the contract is truly one-time.

 

Сравнение характеристик umowa zlecenie в инкубаторе и договор umowa o dzieło по критериям ZUS, длительности и типам задач.
How to choose a contract for a lease or a work contract: a business incubation guide for the proper registration of foreigners and effective tax management.

When Umowa Zlecenie is Better (Even if More Expensive)

Umowa Zlecenie makes sense when you need predictability. A reception assistant for three months, an SMM manager for half a year, or an accountant on a permanent basis — Zlecenie stabilizes the relationship.

ZUS gives the performer insurance: sick leave and basic healthcare. For many, this is an argument to agree to a lower rate. A Zlecenie for 3,000 PLN gross with ZUS is often more attractive to a performer than a Dzieło for 3,200 PLN without insurance.

Zlecenie also protects against claims. If work stretches out, tasks change, or edits appear — that’s normal. Dzieło requires strict compliance with the description; otherwise, disputes arise during acceptance.

"If you are in doubt between Zlecenie and Dzieło — choose Zlecenie. Yes, it’s 13-15% more expensive due to ZUS. But it’s an investment in legal safety. Reclassifying Dzieło into Zlecenie costs significantly more."

Hiring Details You Need to Know

Copyright in a Contract.If you order a design, code, or text, the result is protected by copyright. By default, it remains with the contractor in accordance with the Copyright and Related Rights Act. The Copyright and Related Rights Act. Be sure to include the transfer of rights in the contract. Without it, you will not be able to use the work commercially without risking a lawsuit.

Minimum wage for Zlecenie.Since 2024, the minimum hourly wage in Poland is PLN 27.70 gross. Zlecenie for 20 hours a week cannot be lower than PLN 2,216 per month. Dzieło is not limited to this—the price is negotiable.

Termination of Contracts.Zlecenie can be terminated with notice (usually 2 weeks, unless otherwise specified). Dzieło is terminated only by mutual agreement or through the court if the result is not delivered.

Working with foreigners.If hiring an employee through a business incubator involves a non-resident of Poland (the foreigner works remotely from Ukraine), the ZUS and PIT rules change. Dzieło is safer: the payment is sent abroad tax-free if there is a double taxation agreement. Employing a foreigner on Zlecenie may require verification of a work permit, depending on their visa status.

Summary: What to Remember

A business incubator in Poland provides residents with a tool to legally hire employees without registering a company. The two main types are Zlecenie for regular work with ZUS contributions and Dzieło for one-off projects without social contributions.

The main risk is attempting to mask a regular relationship with a chain of Dzieło contracts to save on ZUS. The tax office detects these schemes, and the fines are painful.

The choice is simple: need stability and long-term cooperation? — Zlecenie. A one-off task with a clear result? — Dzieło. The incubator provides the legal shell; you are responsible for choosing the correct contract type.

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Feedback from our clients

Tanya Zhovna Profile Picture

Tanya Zhovna

09/02/2026

Хочу искренне поблагодарить Latwy Start и отдельно Ольгу за отличную работу и поддержку на каждом этапе.

Ольга настоящий профессионал и при этом очень чуткий, внимательный человек. С самого начала она сопровождала меня шаг за шагом: помогала со сбором документов и подробно консультировала, а затем взяла на себя все организационные моменты и полностью сняла стресс, который обычно сопровождает такие процедуры.

С огромным удовольствием рекомендую её всем, кто ценит профессионализм, надёжность и человеческое отношение. И, без сомнений, обращусь к ней снова

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Max

27/01/2026

Получил карту Сталэго Побыта при помощи Latwy Start по корням. Сам в это полностью не вникал. Сказали какие документы нужны и куда нужно прийти. Все сделал теперь карта на руках.

Denis Litvinov Profile Picture

Denis Litvinov

15/01/2026

Łatwy Start – отличный выбор для IT специалиста, всё работает как часы. Плюсом есть полная прозрачность о том, как и что происходит со стороны выставления фактур и оплат.

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ALEXANDR

28/12/2025

Оформлял карту сталего побыта, меня сопровождала Кристина. Все было хорошо: отношение было доброжелательное, вся информация предоставлялась вовремя, а пояснения были понятными и подробными. Процесс прошёл спокойно и без лишних переживаний.

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Дарина Дробышевская

03/12/2025

Хочу оставить отзыв о работе Latwy Start, а именно о сотрудничестве с Ольгой. Она — профессионал с большой буквы и очень приятный человек.

Ольга помогала мне на каждом этапе: от сбора документов, где она постоянно консультировала меня и предоставляла примеры заполнения, чтобы всё было идеально, до самого посещения ужонда, где она сопровождала меня и полностью сняла стресс, связанный с процедурой.

После подачи Ольга регулярно информировала меня о статусе моего дела и делала всё возможное, чтобы его рассмотрели быстрее.

Я безмерно довольна её работой и обязательно обращусь к ней снова. Сегодня я забрала свою первую карту на 3 года, и точно знаю — без Ольги я бы не справилась!☺️

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Vladimir Drobyshevsky

28/11/2025

Хотел бы оставить положительный отзыв о услугах данного агенства. Мои куратором была Ольга. Получил карту побыта, все понравилось: о всех нюансах получал информацию, на все вопросы Ольга отвечала, даже на самые глупые) Ничего не забыли, результат в виде карты получен, рекомендую!

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Svitlana

21/11/2025

I’m really thankful to Olga for all her help. From answering the questions to receiving the residence permit. The process was smooth and there was no stress. That took only 5 months from application to obtainment.

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Damien Vice

02/11/2025

Ставлю 1 звезду. Планировал начать сотрудничество через икнубатор. Отправил 3 письма, через мейл и форму на сайте, написал в инсте, сделал 2 звонка (без ответа). Потратил неделю на ожидание. Меня просто проигнорировали. Как можно доверять этому сервису, если фонд не в состоянии ответить на письмо и прислать документы для ознакомления. Жду объяснения

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Andrii Melnychuk

26/08/2025

I highly recommend Łatwy Start! Thanks to them, my two kids and I received 3-year residence cards without any stress. Special thanks to manager Kristina — she was extremely helpful and even managed to speed up the process for my children. Excellent service, very satisfied!

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