An incubator for language teachers

Teach foreign languages on a B2B basis — without a sole proprietorship (JDG), without ZUS, with full invoicing support

How does the FDK incubator work for a language teacher?

A language teacher's work rarely looks like a typical full-time job. You teach at several language schools, run corporate courses on Zoom or Teams, give private tuition and prepare students for Cambridge or IELTS exams. On top of that, the intensity of your classes changes with the season — September and January are the peaks, the summer holidays and Christmas are the breaks. A classic sole proprietorship (JDG) requires registration with CEIDG, constant ZUS contributions of more than 1 825 zł per month and keeping accounts — whether or not you currently have work.

The FDK incubator offers a different way out: you join the Foundation and operate under its legal personality. You issue invoices as the Foundation — to language schools, company HR departments, individual students and e-learning platforms. You receive your fee with only 6% PIT and the 400 zł subscription deducted. No ZUS, no registration, no red tape.

A language teacher with revenue of 6 000 zł a month in a traditional sole proprietorship (8.5% lump sum, PKWiU 85.59) pays ZUS, the health contribution, tax and accounting costs totalling more than 3 111 zł — leaving around 2 889 zł net. At FDK the same 6 000 zł generates just 760 zł of costs (6% PIT + subscription) — leaving around 5 240 zł in hand. The difference is more than 2 350 zł every month.

Benefits for a language teacher in the FDK incubator

No ZUS

You save more than 1 825 zł a month.

PIT of only 6%

Instead of the 8.5% lump sum (PKWiU 85.59 — educational services) you pay a flat 6% on your actual revenue.

Seasonal flexibility

The school year, summer breaks, the exam season — FDK's costs adjust to your rhythm of work as a language teacher.

B2B invoices for schools and companies

FDK issues VAT invoices to language schools, corporations and examination centres — with no need for a NIP number of your own.

Start in 15 minutes

Instead of registering a sole proprietorship with CEIDG and ZUS, you sign a contract with the Foundation and can invoice for your lessons straight away.

Many sources of income

One contract with FDK covers all your clients: schools, companies, private students, online platforms — one system, zero chaos.

The cooperation process — 4 steps

From first contact to issuing your first invoice for lessons — the whole process usually takes 2–3 working days.

01

Contact

Write or call. Tell us about your work — language schools, corporate courses, online tuition. We will answer every question.

02

Consultation

A free conversation about your working model. We will discuss how to settle individual lessons, group courses, language schools and private tuition.

03

Contract

You sign a contract with the Foundation. You gain access to the Foundation's NIP and REGON numbers — you can invoice schools and corporate clients immediately.

04

Start

You teach, we issue the invoices and keep the accounts. You focus on the language and your students — with no paperwork.

Comparison of settlement forms for language teachers

Example for revenue of 6 000 zł/month (PKWiU 85.59 — educational services)

Item Employment contract
(UoP)
JDG lump sum
(8.5%)
JDG tax scale
(12%)
FDK
(incubator)
Gross revenue 6 000 zł 6 000 zł 6 000 zł 6 000 zł
ZUS (contributions) ~825 zł
(the employer adds twice as much)
1 825 zł 1 825 zł 0 zł
Health contribution ~540 zł ~376 zł ~376 zł 0 zł
Income tax ~450 zł
(12% after reliefs)
510 zł
(8.5% lump sum)
~572 zł
(12% tax scale)
360 zł
(6%)
Accounting / subscription — ~400 zł ~400 zł 400 zł
Total costs ~1 815 zł ~3 111 zł ~3 173 zł 760 zł
Take-home pay (net) ~4 185 zł
(employer's gross cost ~8 200 zł)
~2 889 zł ~2 827 zł ~5 240 zł

Calculator: JDG vs FDK

Move the slider and check your savings

6 000 PLN

JDG lump sum 8.5%

ZUS (full rate)1 825 zł
Health contribution376 zł
Lump sum (8.5%)510 zł
Accounting~400 zł

Total costs:3 111 zł

FDK incubator

ZUS0 zł
Tax (6%)360 zł
FDK subscription400 zł

Total costs:760 zł
Your monthly saving:
2 351 zł
per year: 28 212 zł

* The calculator shows estimated values. Actual savings depend on your individual situation. Full calculator on the home page.

Why is FDK the ideal solution for a language teacher?

Online and in-person teaching

Lessons over Zoom, Microsoft Teams or Google Meet are the standard today — both in corporations ordering language courses for their employees and in private tuition. FDK handles invoices for both modes: we issue documents for online and in-person services with no difference whatsoever. On the same day you can teach a corporate group over Teams in the morning and give private tuition to a secondary-school student in the evening — one contract with FDK covers both streams of income.

Language schools and examination centres

Language schools settle with their teachers in various ways — some require B2B invoices with a NIP number, others prefer contracts of mandate. At FDK you can issue VAT invoices to the school's NIP, which many institutions find more convenient and which helps avoid employment-related problems. We also settle work with examination centres preparing candidates for Cambridge, IELTS, TOEFL or DELF smoothly — we document every preparatory and examination session.

Corporate and in-company courses

Companies ordering language courses for their employees expect a professional VAT invoice with a description of the service, a timetable and an hours record. FDK prepares full documentation compliant with the requirements of large companies' accounting departments. You can run a regular English course in a corporation all year round — we take care of the monthly invoices and keep an eye on payment deadlines.

The seasonal nature of a language teacher's work

The school year brings regular income, the summer holidays a break. In a traditional sole proprietorship you pay ZUS for 12 months. At FDK your only fixed cost is the 400 zł subscription — over the summer you pay no ZUS and there is no minimum tax. You can manage your availability freely, take time off and rest without worrying about fixed charges.

Teaching materials and e-learning platforms

Textbooks, access to platforms such as italki or Preply, or your own teaching materials — FDK will help you record these expenses correctly in your documentation. If you sell your own online courses or educational materials, we will handle that income too, including sales of courses to foreign clients with VAT OSS taken into account.

Teach languages. We will take care of the rest.

Settle online lessons, corporate courses and private tuition legally and cheaply. Without ZUS, with 6% PIT — more money for your development and certificates.

🎓

Frequently asked questions

Yes. Within the FDK incubator you can run lessons both online (Zoom, Teams, Google Meet) and in person — at the client's premises, at a language school or in your own space. There are no restrictions as to the form in which you deliver your classes.

FDK issues invoices for every kind of educational service provided, regardless of the channel. You can combine online and in-person lessons within a single month — we issue separate or combined invoices, depending on the client's preferences.

Language schools and companies ordering language courses for their employees are B2B clients — they require a VAT invoice with a NIP number. FDK issues such invoices on behalf of the language teacher, using the Foundation's legal personality.

Settlement is possible on the basis of an hours record, a class timetable or an order — we adapt the documentation to the requirements of the particular contractor. The accounting departments of large corporations often have detailed requirements as to service descriptions and order numbers — we will handle every case.

Yes. You can settle both individual and group courses through FDK (e.g. an English course for a company's sales department or a closed group of 8 people on a conversation course).

The invoice is issued to the course organiser or to each participant individually — depending on what has been agreed. There is no limit on the number of participants or groups. If you run several parallel group courses at the same time, FDK handles them all under a single subscription.

Yes. Teaching materials, access to e-learning platforms or textbooks ordered by the language teacher can be included in the invoice as part of the educational service or as a separate item.

FDK will help you classify such costs correctly and will show you how to record them properly in your documentation, so as to avoid tax problems. If you sell your own materials (e-books, recordings, online courses), we will handle that too — including sales to students abroad with VAT OSS applied.

Private tuition (e.g. preparation for the English secondary-school leaving exam, the Cambridge B2/C1 exam, IELTS or TOEFL) is settled as an educational service. If the client is a private individual and does not require a VAT invoice, FDK issues a debit note.

If a parent or student needs an invoice (e.g. to claim funding from their employer) — we issue a VAT invoice. In both cases the taxation is 6% PIT, with no ZUS. You can accept payments in cash, by bank transfer or through payment platforms — we document everything in accordance with the regulations.

Get in touch with us

Contact details

📞 +48 575 594 500 (PL)

🎧 +48 794 731 000 (EN/UA/RU)

✉️ kontakt@firmadlakazdego.pl

✉️ b2b@firmadlakazdego.pl (for Contractors)

Address

Fundacja Firma Dla Każdego
ul. Lwowska 17/4
00-660 Warszawa
NIP: 5252625624

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