Incubator for graphic designers
Logos, visual identity, DTP and UI on a B2B basis — without setting up a company, without ZUS
How does the FDK incubator work for a graphic designer?
A graphic designer's work means projects — not permanent posts. A brand's visual identity, a packaging design, an advertising campaign, illustrations for a publication or UI mockups in Figma are settled on a per-project basis, often for several clients at the same time. A classic sole proprietorship, with ZUS contributions of over PLN 1,825 a month, a health insurance contribution and paperwork, generates fixed costs regardless of the number of commissions — even if you spend a whole quarter working on a single project.
The FDK incubator works differently: you join the Foundation and deliver your projects under its legal personality. The Foundation issues B2B invoices to your clients — creative agencies, media houses, startups, e-commerce companies or publishing houses. You receive your remuneration after the deduction of only the 6% PIT and the subscription of PLN 400 per month. No ZUS, no registration in the CEIDG, no accounting books to worry about.
For a graphic designer using PKWiU 74.10 (specialised design activities), the lump-sum tax rate in a sole proprietorship is 8.5%. At FDK you pay 6% — and with no additional ZUS burden whatsoever. On revenue of PLN 10,000 the difference comes to over PLN 2,800 more in your pocket every month. Over a year that is more than PLN 33,000 which stays in your budget for equipment, software and development.
Benefits for a graphic designer in the FDK incubator
No ZUS
You save over PLN 1,825 a month. No fixed insurance costs — you pay the subscription only in the months in which you work.
PIT of only 6%
Instead of the 8.5% lump-sum tax (PKWiU 74.10) or the 12%–32% tax scale — a flat 6% tax on actual revenue, with no thresholds.
B2B invoices for agencies
FDK issues VAT invoices to your clients — creative agencies, media houses, startups, e-commerce platforms and foreign clients.
Legal and IP support
Help with copyright, licensing and assignment agreements — our lawyers know the specifics of the creative industry and of intellectual property law.
Start in 15 minutes
Instead of registering a sole proprietorship in the CEIDG and with ZUS — you sign a contract with the Foundation and can invoice your first client straight away.
Full accounting included
The PLN 400 subscription covers record-keeping, tax settlements and administrative support. No extra charges per invoice.
The cooperation process — 4 steps
From first contact to issuing your first invoice — the whole process usually takes 2–3 working days.
Contact
Write or call us. Tell us about your projects — logos, visual identity, DTP or UI. We will answer every question.
Consultation
A free conversation about the way you work. We will discuss how to account for graphic design projects — with VAT, without VAT, licences, copyright agreements.
Contract
You sign a contract with the Foundation. You receive access to the Foundation's NIP and REGON numbers — you can start issuing invoices to B2B clients immediately.
Start
You focus on Figma, Adobe CC and creating — we focus on the formalities.
A comparison of the ways a graphic designer can be taxed
An example for revenue of PLN 10,000/month (PKWiU 74.10 — specialised design activities)
| Item | Employment contract (full-time job) |
Sole proprietorship, lump-sum tax (8.5%) |
Limited company (19% CIT) |
FDK (incubator) |
|---|---|---|---|---|
| Gross revenue | PLN 10,000 | PLN 10,000 | PLN 10,000 | PLN 10,000 |
| ZUS (contributions) | ~PLN 1,375 (the employer adds twice as much) |
PLN 1,825 | PLN 1,825 (as the president of the board) |
PLN 0 |
| Health insurance contribution | ~PLN 900 | ~PLN 736 | ~PLN 736 | PLN 0 |
| Income tax | ~PLN 750 (12% after reliefs) |
PLN 850 (8.5% lump-sum tax) |
~PLN 1,900 (19% CIT + dividend) |
PLN 600 (6%) |
| Accounting / subscription | — | ~PLN 400 | ~PLN 800 (full accounting) |
PLN 400 |
| Total costs | ~PLN 3,025 | ~PLN 3,811 | ~PLN 5,261 | PLN 1,000 |
| Take-home pay (net) | ~PLN 6,975 (total employer cost ~PLN 13,800) |
~PLN 6,189 | ~PLN 4,739 | ~PLN 9,000 |
Calculator: sole proprietorship (lump-sum tax) vs FDK
Move the slider and see how much you could save
Sole proprietorship, 8.5% lump-sum tax
FDK incubator
* The calculator shows estimated values. Your actual savings depend on your individual situation. The full calculator is on the home page.
Why is FDK the ideal solution for a graphic designer?
Visual identity and branding
Logo designs, visual identity systems (key visuals, brand books, brand guidelines), ATL and BTL advertising materials — these are commissions that are usually settled per project rather than per hour. Each project may go to a different company or agency. FDK issues a separate invoice for every project, or a combined monthly settlement — with no limit on the number of clients and invoices within the subscription.
DTP, packaging and print
DTP projects (catalogues, brochures, leaflets, magazine layouts), packaging (labels, cardboard packaging, sleeves) or exhibition materials are typical commissions for a graphic designer working with printing houses and publishers. FDK handles invoices both for the design itself and for the transfer of rights to the finished production files. Our lawyers help to draw up contracts with publishers and printing houses that properly govern the handover of print-ready files.
Illustration, animation and motion graphics
Illustrations for publications, social media graphics, intro/outro animations, motion graphics for video campaigns — each of these formats has its own legal and tax specifics. Whether it is a licence for repeated use or a one-off assignment of rights, FDK will describe every invoice correctly and make sure that the settlement complies with copyright law.
UI mockups and digital design (Figma, Adobe XD)
UI/UX designs for mobile and web applications, design systems in Figma, prototypes and screen mockups — this is an area in which graphic designers increasingly work on B2B contracts. At FDK you can account both for ongoing cooperation with a software house (a monthly retainer) and for one-off projects for startups and digital agencies. We handle invoices in PLN and in foreign currencies.
Copyright and licences — the specifics of graphic design
The copyright in your designs and other works you create is governed by the terms of the contract for specific work that has been concluded. As part of the remuneration, the Contractor transfers to the Ordering Party the economic copyright and the derivative rights to the work created, without any limitation in time or territory, on the terms set out in the contract.
The contract also specifies the fields of exploitation on which the Ordering Party may use the work, including its fixation, reproduction, placing on the market and dissemination.
FDK provides the formal and accounting handling of the cooperation in accordance with the terms of the contract for specific work that has been concluded.
Foreign clients and international agencies
More and more graphic designers work with clients from the UK, Germany, Scandinavia, the USA or Asia. FDK handles invoices in foreign currencies and settles cross-border B2B transactions in accordance with EU regulations, including the VAT reverse charge procedure. You can work with foreign creative agencies and brands without registering a business abroad.
You design. We will take care of the rest.
Account for logos, visual identities, DTP and UI projects legally and cheaply. No ZUS, with 6% PIT — more money for Adobe CC, Figma and developing your craft.
Frequently asked questions
We invoice graphic design projects as the creation of an original work or the granting of a licence to use a work (e.g. a logotype, a packaging design, DTP templates). At FDK we issue a VAT invoice on behalf of the Foundation — you provide the client's details and the amount, and we take care of the document. The tax is 6% of revenue, with no ZUS.
We handle both one-off design commissions (e.g. “the creation of a logotype and a key visual”) and subscription-based settlements with agencies (e.g. a monthly retainer for ongoing design support). Where advance payments are involved we issue advance invoices, and once the project is complete — a final invoice.
The copyright in your designs and other works you create is governed by the terms of the contract for specific work that has been concluded. As part of the remuneration, the Contractor transfers to the Ordering Party the economic copyright and the derivative rights to the work created, without any limitation in time or territory, on the terms set out in the contract.
The contract also specifies the fields of exploitation on which the Ordering Party may use the work, including its fixation, reproduction, placing on the market and dissemination.
FDK provides the formal and accounting handling of the cooperation in accordance with the terms of the contract for specific work that has been concluded.
The costs of licences for commercial fonts, stock photos and vectors (Shutterstock, Adobe Stock, Getty), Adobe Creative Cloud, Figma Professional or other design tools are your professional expenses. At FDK you do not run your own sole proprietorship, so you do not deduct them for tax purposes as you would in a business activity.
However, the lower tax rate (6% vs the 8.5% lump-sum tax) and the absence of ZUS (a saving of over PLN 1,825 per month) more than make up for this. On revenue of PLN 10,000 a month you have around PLN 2,811 more in your pocket at FDK than with a sole proprietorship taxed at the lump-sum rate — almost three times more than an annual Adobe CC subscription. If a client re-invoices you for licences to be used in a project, we can include this as a separate item on the invoice.
Yes — this is one of the most common cases we handle. Advertising agencies, media houses, branding studios and digital agencies are happy to work with graphic designers on a B2B basis rather than employing them full time. FDK issues the invoice to the agency on your behalf — you receive the remuneration reduced only by the 6% PIT and the PLN 400 subscription.
We handle both ongoing monthly cooperation (a retainer) and one-off projects. Where you work with an agency on an exclusive basis, or under clauses concerning your portfolio, an NDA or non-compete terms, our lawyers help to analyse and negotiate the terms of the contract so that it does not restrict your creative freedom.
FDK provides the formal and accounting handling of the cooperation in accordance with the terms of the contract for specific work that has been concluded. Our accounting department sees only the invoice data: the amount, the client and the description of the service — e.g. “Visual identity design for the XYZ brand” or “Licence to use a graphic design”. Figma and Adobe CC files, and any other design materials, are not shared with us.
If the client requires an NDA to be signed, you sign it directly as the author of the work. Our lawyers help to adapt the wording of the NDA to the specifics of working within the incubator and check whether the confidentiality clauses are not too restrictive. Your portfolio remains your property and you may present it to potential clients as you see fit — provided that your contract with a particular client does not state otherwise.
Get in touch with us
Contact details
📞 +48 575 594 500 (PL)
🎧 +48 794 731 000 (EN/UA/RU)
✉️ b2b@firmadlakazdego.pl (for Contractors)
Address
Fundacja Firma Dla Każdego
ul. Lwowska 17/4
00-660 Warszawa
NIP: 5252625624